The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance

Widuri, Retnaningtyas; Devina, Devina; Marta, Fransiska; Wati, Yulia

doi:10.31014/aior.1992.02.02.81

Cited by 4 publications

(5 citation statements)

References 10 publications

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“…It shows that the higher the taxpayer's tax sanctions, the higher the level of taxpayer compliance. The results of this study are in line with research conducted by Purnamasari & Sudaryo (2018), Widuri &Wati (2019), andPuspitasari (2019). The results of this study support deterrence theory, which states that one should think more about the potential costs and benefits of the actions they take.…”

Section: Discussionsupporting

confidence: 90%

“…In addition, an increase in sanctions in causing a deterrent effect can be realized if the losses suffered due to the imposition of sanctions are much more significant than the potential gains (Dularif, 2019). The results of previous studies found that tax sanctions affect taxpayer compliance (Purnamasari & Sudaryo, 2018;Widuri &Wati, 2019 andPuspitasari, 2019). Different results were found by Oladipupo & Obazee (2015) and Meidawati & Azmi (2019) which stated that tax sanctions did not affect taxpayer compliance.…”

Section: Introductionmentioning

confidence: 94%

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Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

Rahmah¹,

Sutrisno²,

Baridwan³

2021

ATESTASI

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This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.

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Section: Discussionsupporting

confidence: 90%

Section: Introductionmentioning

confidence: 94%

Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

Rahmah¹,

Sutrisno²,

Baridwan³

2021

ATESTASI

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“…State that tax audits affect taxpayer compliance (Widuri et al, 2019) . The results explain that a tax audit which is done routinely will increase corporate taxpayer compliance because these audits will minimize the level of fraud committed by taxpayers and create a deterrent effect for the offenders.…”

Section: Tax Examinationmentioning

confidence: 99%

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Rahmayanti

Sutrisno²,

Prihatiningtias³

2020

IJRBS

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This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

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“…This financial autonomy allows local governments to respond effectively to the needs and priorities of their communities, as they have a more intimate understanding of the local context and can allocate resources accordingly. Furthermore, tax authorities also play a vital role in ensuring accountability and transparency in the financial decentralisation process (Widuri et al, 2019). Tax authorities can ensure that funds are spent efficiently and in line with financial standards by monitoring the collection and allocation of tax revenues.…”

Section: Role Of Tax Authorities In Financial Decentralizationmentioning

confidence: 99%

Tax Authorities and Local Government Development in Poland

Rogalska

2023

HSSR

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Purpose of the study: The purpose of this article is to examine the influence that tax authorities have had on the growth and progress of local governments in Poland. Through an analysis of the financial autonomy, degree of decentralisation, and local tax policy of Polish municipalities, this research endeavours to illuminate the correlation between tax authorities and the growth of local governments in Poland. Methodology: This article conducts a comprehensive literature review on the subject of local tax competition studies in Poland. In addition, empirical experiments conducted on Polish data to determine the concept's applicability throughout the region are included. Main findings: Based on the analysis, Poland holds a considerable level of financial autonomy, which is attributed to its authority in determining local tax rates and its freedom to finance investment initiatives. Moreover, research has revealed that the fiscal policies implemented by neighboring municipalities in Poland exert a substantial influence on the choices made by local legislators. This suggests that competition and local tax policy have a significant impact on the evolution of local administrations across the nation. Application of the study: The findings of this study have significant implications for policymakers and local authorities in Poland. Understanding the impact of tax authorities on the development of local governments can help in formulating effective fiscal policies and strategies for sustainable development. By recognising the influence of tax regulations and revenue diversification on fiscal sustainability, policymakers can make informed decisions regarding local tax policies and financial autonomy. Originality/Novelty of the study: In the article, the author emphasised the examination of the impact of tax authorities on the development of local governments in Poland, particularly in the context of the limited tax autonomy of Polish local authorities. The study delves into the unique challenges and opportunities that arise from this restricted tax autonomy and how it influences the fiscal sustainability and development of local governments in the country. Additionally, the analysis of the effects of municipal tax policy, including the influence of neighbouring municipalities' tax rates on local politicians' decisions, provides valuable insights into the dynamics of tax competition and its implications for local governance in Poland.

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The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance

Cited by 4 publications

References 10 publications

Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Tax Authorities and Local Government Development in Poland

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