Why Is Tax Knowledge and Tax Understanding Important?

Susyanti, Jeni; Askandar, Noor Shodiq

doi:10.31106/jema.v16i2.2711

Cited by 17 publications

(19 citation statements)

References 11 publications

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“…This shows that the understanding of the importance of taxes and the tax calculation process makes BumDes obedient to pay taxes from their activities. The results of this study are in line with research conducted before which shows that knowledge has a positive effect on taxpayers' compliance with paying taxes [24,25,26]. The results of this study also indicate the importance of knowledge owned by BumDes in planning tax payments so that in the end by understanding the taxes to be paid, it is expected that there is ongoing compliance in paying taxes.…”

Section: Understanding Of Taxationsupporting

confidence: 89%

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Putra¹,

Ambarita²,

Simatupang³

2020

Proceedings of the the 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December 2019

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Taxes are source of income for a country to finance its activities in providing facilities and infrastructure as well as services to the community, while one of the largest sources of tax revenue comes from Micro, Small and Medium Enterprises, which in this study focus on Village-Owned Enterprises (BumDes) Focus This research is with the implementation of Government Regulation No. 23 of 2018 which is an improvement from Government Regulation No. 46 of 2016 concerning tax rates for SMEs which were previously at 1% to 0.5%. The purpose of this study is to provide fundamental knowledge about the factors that influence an SME to comply with paying taxes. Operationally, this research has the following objectives: (a) explore factors that influence MSMEs to comply with paying taxes, (b) test tax planning practices for MSMEs, (c) understandings for the government to find out what factors influence MSMEs to comply with paying taxes, (d) knowing the dominant factor for MSMEs as a driver of tax compliance. This research was tested using multiple linear regressions to determine the dominant factor. The results of this study indicate that only understanding, awareness, and sales variables affects the tax compliance, while socialization and trust have insignificant effect.

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Section: Understanding Of Taxationsupporting

confidence: 89%

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Putra¹,

Ambarita²,

Simatupang³

2020

Proceedings of the the 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December 2019

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“…Ada beberapa faktor yang mempengaruhi kepatuhan pajak termasuk kelompok rujukan, probabilitas audit, pengetahuan pajak, dan persepsi pemerataan dan keadilan (Inasius, 2019), sikap wajib pajak (Lestari, 2017;Wijaya, 2019;Yustikasari, 2019), pendidikan pajak (Aladejebi, 2018;Kwok & Yip, 2018), kurangnya pengetahuan yang memadai (Manual & Xin, 2016;Newman et al, 2018;Susyanti & Askandar, 2019).…”

Section: Pendahuluanunclassified

“…(Pratama, 2018) menambahkan, pengetahuan perpajakan merupakan tingkat pengetahuan konsep pajak dasar yang terdiri dari aturan perpajakan dan pengetahuan keuangan yang perlu dipahami oleh wajib pajak dalam rangka memenuhi kewajiban perpajakan nya. Penelitian sebelumnya dari (Manual & Xin, 2016;Newman et al, 2018;Susyanti & Askandar, 2019) menyimpulkan bahwa ada hubungan antara pengetahuan pajak dan kepatuhan pajak. (Palil & Rusyidi, 2013) peningkatan tingkat pengetahuan pajak dapat menyebabkan peningkatan tingkat kepatuhan pajak.…”

Section: Pendahuluanunclassified

“…(Besley & Persson, 2014). Hasil penelitian ini mendukung kesimpulan penelitian sebelumnya terkait dengan sikap dan pengetahuan perpajakan, (Kesaulya Juliana & Pesireron, 2019;Manual & Xin, 2016;Mintje, 2016;Newman et al, 2018;Susyanti & Askandar, 2019;Lestari, 2017;Wijaya, 2019;Yustikasari, 2019) Hasil penelitian ini mendukung penelitian tentang kesadaran pajak seperti dalam penelitian (Kesaulya Juliana & Pesireron, 2019;Khotimah et al, 2020) menunjukkan terdapat pengaruh yang tidak signifikan dari kesadaran wajib pajak terhadap kepatuhan wajib pajak. Tidak ada perbedaan persepsi antara laki-laki dan perempuan dalam kesadaran untuk memenuhi kewajiban sebagai warga negara dalam hal pembayaran pajak.…”

Section: Gambar 2 Uji Pengaruh Langsungunclassified

“…Tidak ada perbedaan persepsi antara laki-laki dan perempuan dalam kesadaran untuk memenuhi kewajiban sebagai warga negara dalam hal pembayaran pajak. Meskipun mayoritas responden dalam penelitian ini memiliki persepsi yang relatif positif tentang pentingnya pengetahuan pajak dan sikap berdasar hasil kuesioner, mereka memiliki respons rendah dalam memahami kepatuhan pajak (Susyanti & Askandar, 2019). Banyak pemilik ekonomi kreatif subsektor fashion (pada umumnya UMKM) yang masih bingung dalam menerapkan peraturan perpajakan; baik PP-23/2018 tentang PPh final, maupun PMK no.86/PMK.03/2020 terkait insentif perpajakan UMKM pada saat pandemi covid-19.…”

Section: Gambar 2 Uji Pengaruh Langsungunclassified

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Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak Di Masa Covid 19

Susyanti

Anwar

2020

Sebatik

Self Cite

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Pajak merupakan sumber pendapatan utama suatu negara yang memiliki peran penting dalam mendukung pembiayaan pembangunan dan menggambarkan kemandirian ekonomi. Tujuan dari penelitian ini adalah menganalisis faktor-faktor yang terdiri dari sikap wajib pajak, kesadaran wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan yang mempengaruhi kepatuhan wajib pajak pelaku ekonomi kreatif individu milenial sub sektor fashion di Indonesia. Metode kuantitatif dengan Smart PLS (Partial Least Square) untuk pengujian statistic inferensial digunakan untuk menganalisis data yang dikumpulkan melalui sub sektor fashion ekonomi kreatif yang menanggapi kuesioner yang disebarkan. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung antara sikap wajib pajak, kesadaran wajib pajak, dan pengetahuan pajak terhadap kepatuhan pajak. Hal ini menunjukkan bahwa peningkatan sikap wajib pajak, kesadaran wajib pajak dan pengetahuan perpajakan dapat menyebabkan kenaikan tarif kepatuhan pajak. Walaupun penelitian ini berhasil membuktikan pengaruh antar variabel, namun data sekunder selama covid 19 menunjukkan bahwa masih banyak pelaku ekonomi kreatif yang masih kebingungan dalam menerapkan peraturan perpajakan PMK no.86 / PMK.03 / 2020.

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The Relationships between Social Media Narcissism, Tax Knowledge, and Trust in Government on Tax Compliance

Juliobenedrick,

Davidson,

Prabowo

2023

E3S Web Conf.

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This study examines the effect of narcissistic tendencies in social media, tax knowledge, and trust in the government on tax compliance. Voluntary tax compliance is necessary for the government because Indonesia’s highest state revenue comes from taxes. But in reality, the tax compliance rate is still low. This study aimed to examine the factors of social media narcissism, tax knowledge, and trust in the government toward tax compliance. The sample obtained from the online questionnaire is 100 individual taxpayers who routinely report Annual Tax Return and have TIN (Taxpayer Identification Number) is the number given to the taxpayer in tax administration which is used as personal identification of the taxpayer in carrying out his tax rights and obligations. This study has a limited sample located in the city of Jakarta. Jakarta is one of the cities that has the largest millennial generation population in Indonesia. Each individual certainly has different characteristics in each city due to the cultural background of each region. Because this study only took samples in one city, it certainly cannot provide a broad picture of this research. The SEM-PLS method was used to analyze the data The results of this study indicate that Social Media Narcissism has no significant effect on Tax Compliance. Tax Knowledge and Trust in Government have a significant impact on Tax Compliance.

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Why Is Tax Knowledge and Tax Understanding Important?

Cited by 17 publications

References 11 publications

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak Di Masa Covid 19

The Relationships between Social Media Narcissism, Tax Knowledge, and Trust in Government on Tax Compliance

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