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Journal articles on the topic 'Behavior of Taxpayers'
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Heru Tjaraka, Edrick P. Putra,. "Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 154. http://dx.doi.org/10.24912/ja.v24i1.664.
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The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.
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Dwijayanti, Yustina Wahyu, and Hamidah Hamidah. "NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 15, no. 1 (August 23, 2018): 12. http://dx.doi.org/10.19184/jauj.v15i1.6877.
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Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes.
Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
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Sepúlveda, Cristian F. "Taxpayers' Behavior and the Flypaper Effect." Revista Hacienda Pública Española 222, no. 3 (September 2017): 91–108. http://dx.doi.org/10.7866/hpe-rpe.17.3.4.
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Nkwe, Nugi. "Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana." Business and Management Horizons 1, no. 1 (April 5, 2012): 113. http://dx.doi.org/10.5296/bmh.v1i1.3486.
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In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.
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Sari, Dian Purnama. "PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK." Akutansi Bisnis & Manajemen ( ABM ) 27, no. 1 (March 2, 2020): 15. http://dx.doi.org/10.35606/jabm.v27i1.550.
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This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God
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Bhattacharjee, Sudip, Kimberly K. Moreno, and Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior." Behavioral Research in Accounting 27, no. 1 (October 1, 2014): 99–119. http://dx.doi.org/10.2308/bria-50976.
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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refund (larger refund and smaller payment due) or multiple payments due condition (larger payment due and smaller refund). Using mental accounting theory, the results show that taxpayers' aggressiveness shifts up in a refund position when the refund is presented as multiple returns rather than a single net return. Taxpayers' aggressiveness shifts down when their payment due position is presented as multiple returns rather than a single net return. While the results in the single net return conditions were consistent with prior compliance research, the results in the multiple returns conditions show a shift in taxpayer aggressiveness from prior research where taxpayers were less aggressive in the multiple payment due condition than the multiple refund condition. A path analysis lends insight into these results by finding that taxpayers' compliance behavior in the single net return and multiple returns conditions is driven by their affective reactions to their tax position. These results suggest that prior tax compliance research that has not incorporated multiple returns may be missing an essential element of the decision environment. These results also extend the growing body of accounting research on mental accounting by providing some initial insight into the role of affect on behavior for single versus multiple outcomes.
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Karolina, Monika, and Naniek Noviari. "Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi." E-Jurnal Akuntansi 28, no. 2 (August 10, 2019): 800. http://dx.doi.org/10.24843/eja.2019.v28.i02.p01.
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The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.
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Megayani, Ni Komang Megi, and Naniek Noviari. "Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 31, no. 8 (August 26, 2021): 1936. http://dx.doi.org/10.24843/eja.2021.v31.i08.p05.
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The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem.
Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.
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Nadiani Putri Utama, Putu, and Putu Ery Setiawan. "Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM." E-Jurnal Akuntansi 28, no. 2 (August 10, 2019): 1550. http://dx.doi.org/10.24843/eja.2019.v28.i02.p28.
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This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Service Office (KPP) Gianyar in 2017. The theories used in this study are Attribution Theory and Theory of Planned Behavior. A total of 100 MSME Personal Taxpayers registered at KPP Pratama Gianyar were selected as respondents using the Slovin formula. The research method used was accidental sampling using media questionnaires and technical analysis of the data of this study using classical assumption test analysis and multiple linear regression. The results of this study indicate that the dimensions of justice, tax socialization, tax sanctions, income of taxpayers, and tax audits have a positive and significant effect on taxpayer compliance with individual SMEs.
Keywords: UMKM taxpayer compliance, dimensions of justice, socialization, sanctions, income, tax audit.
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Feltham, Glenn D., and Suzanne M. Paquette. "The Interrelationship between Estimated Tax Payments and Taxpayer Compliance." Journal of the American Taxation Association 24, s-1 (January 1, 2002): 27–45. http://dx.doi.org/10.2308/jata.2002.24.s-1.27.
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This paper examines taxpayers' compliance behavior and the tax agency's audit decision in a broader, more realistic, setting. Whereas prior research has taken the taxpayer's prepayment position as exogenous, this study extends the literature by incorporating the estimated tax payment decision into a tax compliance game. A two-period game-theoretic model is used to examine the effect that the estimated tax payment rules have on taxpayers' incentives to evade and on the tax agency's audit strategy. Our primary results are as follows. First, in equilibrium taxpayers' estimated tax payment decision will depend upon the uncertainty about their true tax liability, and the cost from overpayment (the taxpayer's cost of capital) or underpayment (penalty interest) of installments of estimated tax. Second, under reasonable assumptions, high-type taxpayers who make higher installments of estimated tax are less likely to lie about their level of income than those who make lower installments—that is, taxpayers who pay low are more likely to evade. Third, the tax agency audits taxpayers who have made low reports and low estimated tax payments with a higher probability than those who have made high estimated tax payments. The gain to the tax agency from auditing taxpayers who make lower payments and evade arises not only from the penalties charged for evasion, but also from the interest charged on deficient installments of estimated tax.
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Buchheit, Steve, Teresa Lightner, John J. Masselli, and Robert C. Ricketts. "Noncash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change." Journal of the American Taxation Association 27, s-1 (January 1, 2005): 1–17. http://dx.doi.org/10.2308/jata.2005.27.s-1.1.
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Treasury Decision (TD) 8002 significantly relaxed the substantiation requirements for deducting noncash charitable contributions under $501 for tax years 1985 and after. We present evidence that TD 8002 caused a significant change in taxpayer behavior. Specifically, the relatively stable percentage of taxpayers who claimed zero noncash charitable deductions in years prior to TD 8002 decreased consistently and significantly after TD 8002's implementation. The decrease in zero noncash deduction taxpayers was largely replaced by taxpayers who reported noncash charitable deductions for amounts just under TD 8002's relaxed substantiation requirement (i.e., amounts just under $501). We present a series of tests supporting the contention that the increase in reported noncash charitable deductions is largely attributable to more aggressive reporting behavior rather than increased charitable giving.
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Kuzmynchuk, Nataliia, Tatyana Kutsenko, Tetiana Nazarova, and Elena Druhova. "Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors." Problems and Perspectives in Management 15, no. 3 (October 3, 2017): 98–107. http://dx.doi.org/10.21511/ppm.15(3).2017.08.
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In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules.
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Hasan, Rashedul, Niaz Mohammad, and Mohammad Faridul Alam. "Tax Compliance in Bangladesh – A Structural Equation Modelling Approach." American Journal of Trade and Policy 4, no. 3 (December 31, 2017): 87–94. http://dx.doi.org/10.18034/ajtp.v4i3.422.
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Tax compliance behavior has been researched at different times in various parts of the world using various theories. This research has focused on the psychological aspects of tax compliance behavior by applying the theory of planned behavior (TPB) proposed by Ajzen. 300 taxpayers were studied using a questionnaire based on Likert scale, and the results were analyzed using structural equation modelling. Results found from SEM approach indicate that subjective norm has a significant influence on tax compliance behavior while intention mediates it and moderated by religion. Attitude and perceived behavioral control were found to have a significant influence on intention. Individual taxpayers are selected from the capital, and thus findings derived from the sample might not be generalizable for all individual taxpayers in Bangladesh. The results of this study might provide some insight to the tax non-compliance problem in Bangladesh and help authorities to design strategies to motivate taxpayers to comply with existing fiscal policies. Tax compliance issues have been explored from various perspectives in Bangladesh. Lack of significant influence on subjective norm toward taxpayer intention indicates that social and peer is yet to make a substantial contribution to improving tax compliance. This study has introduced structural equation modelling technique to explore the moderating influence of religion on individual taxpayers in the context of Bangladesh.
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Lomagio, Afriana. "Studi Perilaku Wajib Pajak Usaha Mikro Kecil Menengah di Kabupaten Gorontalo Utara." Al-Buhuts 15, no. 1 (June 30, 2019): 108–22. http://dx.doi.org/10.30603/ab.v15i1.956.
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This research was conducted to analyze the behavior of UMKM Taxpayers in North Gorontalo District. The results of this study are expected to provide input and develop research in the field of accounting, especially in the field of taxation and behavioral accounting. This research uses descriptive qualitative method. There are four informants who were selected based on the criteria of the researcher. Meanwhile, the data collection is completed by using the unstructured interview method. The results showed that the willingness of informants to register as taxpayers was driven by regulatory demands. In other side, the implementation of the Self Assessment System has not been fully implemented by the UMKM Taxpayer. This is not only by the lack of knowledge of taxpayers, as well as the condition of taxpayers living in North Gorontalo Regency which is The central of Tax office is quite far from Gorontalo City, it makes taxpayers take another account material that must be sacrificed rather than those issued to fulfill tax obligations.
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Yuliana, Andika, and Indriyana Puspitosari. "Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion." Social Science Studies 1, no. 1 (June 30, 2021): 001–12. http://dx.doi.org/10.47153/sss11.1772021.
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In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.
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JOSHUA, JOSHUA, and RIAN SUMARTA. "FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING DI TANGERANG SELATAN." Media Bisnis 12, no. 1 (January 5, 2021): 67–82. http://dx.doi.org/10.34208/mb.v12i1.905.
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The purpose of this research is to examine the influence of knowledge, perceptions of usability, perceived of ease, security and confidentiality, experience, readiness of information technology, complexity, to the interest in the behavior of individual taxpayers in using of e-filing. This study uses primary data collected through distributing questionnaires to each individual taxpayer in the South Tangerang region. The number of samples used in this study were 110 respondents. Sampling method that used in this study is accidental sampling method. The methods that used for data analysis are reliability testing, validity test, classical assumption test, coefficient of determination test, coefficient of correlation test, simultaneous regression test (F), partial t-test. This study found that the perceptions of usability doesn’t affect the interest of individual taxpayers' behavior in using e-filing, while knowledge, perceived of ease, security and secrecy, experience, readiness of information technology, and complexity affect taxpayer behavior interest in using e-filing.
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Kamela, Hurian. "Pengaruh Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Theory Planned Of Behaviour (TPB)." Journal of Applied Accounting and Taxation 5, no. 2 (October 31, 2020): 201–9. http://dx.doi.org/10.30871/jaat.v5i2.2141.
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There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself because there are still limited people who know that taxes are crucial. This study aims to link the effect of individual taxpayer compliance based on the "Theory of Planned Behavior" because this theory is a theory that can measure the internal thinking of taxpayers. This study uses primary data collected through a questionnaire using linear regression analysis. The sample used is a sample (people) of 100 taxpayers using measurements random sampling (people who are in the tax office) 1 month (November 2015). The study results found that the variable attitudes toward behavior, subjective norms and perceptual behavior control were positive influences. That explains a need for awareness of taxpayer compliance to run appropriately, and income from tax payments can increase.
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Bulutoding, Lince, Abd Hamid Habbe, Rika Dwi Ayu Parmitasari, Zulfahmi Alwi, and M. Wahyuddin Abdullah. "Moslem Taxpayers’ compliance behavior in Malaysia." International Journal of Advanced Engineering Research and Science 7, no. 3 (2020): 214–24. http://dx.doi.org/10.22161/ijaers.73.35.
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Maithy, Sifera Patricia, Sutrisno Sutrisno, and Bambang Hariadi. "Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan." Jurnal Akuntansi dan Pajak 19, no. 2 (February 25, 2019): 108. http://dx.doi.org/10.29040/jap.v19i2.279.
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This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.
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Nurwanah, Andi, Sutrisno T., Rosidi Rosidi, and Roekhudin Roekhudin. "Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective." Problems and Perspectives in Management 16, no. 4 (December 24, 2018): 395–407. http://dx.doi.org/10.21511/ppm.16(4).2018.33.
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The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.
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Saputra, Hadi. "ANALISA KEPATUHAN PAJAK DENGAN PENDEKATAN TEORI PERILAKU TERENCANA (THEORY OF PLANNED BEHAVIOR) (TERHADAP WAJIB PAJAK ORANG PRIBADI DI PROVINSI DKI JAKARTA)." Jurnal Muara Ilmu Ekonomi dan Bisnis 3, no. 1 (April 11, 2019): 47. http://dx.doi.org/10.24912/jmieb.v3i1.2320.
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Rendahnya kesadaran wajib pajak orang pribadi dalam membayar pajak telah menjadi masalah utama negara berkembang dalam aspek pajak. Rendahnya kepatuhan wajib pajak orang pribadi dapat dilihat dan dikaji dari sisi psikologi wajib pajak (sikap, norma subjektif, kontrol perilaku yang dipersepsikan, niat, dan perilaku kepatuhan pajak). Penelitian ini merupakan penelitian eksplanatori, pengambilan sample dalam penelitian ini menggunakan teknik non-probability sampling dengan kriteria wajib pajak orang pribadi yang terdaftar dan memiliki Nomor Pokok Wajib Pajak (NPWP) dan melaporkan Surat Pemberitahuan Pajak (SPT) di Kantor Pelayanan Pajak (KPP) di Provinsi DKI Jakarta. Adapun instrument penelitian dilakukan pretest pada tanggal 28-29 Mei 2018 (2 Hari). Hasil kuesioner yang sudah valid dan reliabel kemudian dilakukan penyebaran ulang untuk keperluan analisa statistik dalam penelitian ini, kuesioner disebarkan pada tanggal 28 Mei – 05 Juli 2018 (39 Hari). Jumlah sampel yang diolah sebanyak 170 tanggapan wajib pajak, dan data diolah dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan program SmartPLS 3.0. Hasil pengujian hipotesis menunjukkan bahwa sikap dan kontrol perilaku yang dipersepsikan berpengaruh positif dan signifikan terhadap niat berperilaku patuh terhadap pajak, sedangkan norma subjektif berpengaruh positif namun tidak signifikan terhadap niat berperilaku patuh terhadap pajak. Hasil penelitian mengungkapkan kesesuaian dengan Teori Perilaku Terencana (Theory of Planned Behavior) bahwa secara teoritis perilaku wajib pajak disebabkan oleh adanya niat untuk berprilaku patuh terhadap pajak yang direfleksikan oleh sikap, norma subjektif dan kontrol perilaku yang dipersepsikan oleh wajib pajak orang pribadi di Provinsi DKI Jakarta. The low awareness of individual taxpayers in paying taxes has become a major problem for developing countries in the tax aspect. The low compliance of individual taxpayers can be seen and assessed in terms of the taxpayer's psychology (attitudes, subjective norms, perceived behavioral controls, intentions, and tax compliance behavior). This research is an explanatory research, taking samples in this study using non-probability sampling techniques with criteria for individual taxpayers who are registered and have a Taxpayer Identification Number (NPWP) and report the Tax Return (SPT) in the Tax Service Office (KPP) in DKI Jakarta Province. The research instrument was pretested on 28-29 May 2018 (2 Days). The results of a valid and reliable questionnaire were then re-distributed for the purposes of statistical analysis in this study, the questionnaire was distributed on 28 May - 05 July 2018 (39 Days). The number of samples processed was 170 taxpayer responses to the questionnaire distributed, and the data was processed using Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of the SmartPLS 3.0 program. The results of hypothesis testing show that attitude and perceived behavior control have a positive and significant effect on the intention to behave in compliance with taxes, while subjective norms have a positive but not significant effect on the intention to behave in compliance with taxes. The results of the study reveal conformity with the Theory of Planned Behavior that theoretically taxpayer behavior is caused by the intention to behave obediently to taxes which is reflected by attitudes, subjective norms and behavioral controls perceived by individual taxpayers in DKI Jakarta Province.
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Brink, William D., and Lorraine S. Lee. "The Effect of Tax Preparation Software on Tax Compliance: A Research Note." Behavioral Research in Accounting 27, no. 1 (October 1, 2014): 121–35. http://dx.doi.org/10.2308/bria-50977.
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ABSTRACT Tax software is commonly used in the preparation of U.S. federal and state income tax returns. A common feature of tax return preparation software is the prepayment-position status bar, which automatically calculates an updated refund/tax-due position. This paper examines whether the prepayment-position status bar, influences taxpayer decision making. This study utilizes a 2 × 2 experimental design, manipulating the taxpayers' prepayment position (refund/tax-due) and manipulating whether the prepayment-position status bar is present or absent. Using experienced taxpayers as study participants, the results of the experiment show that taxpayers are more aggressive when they are in a tax-due position compared to a refund position and that this effect is exaggerated when the tax software contains a prepayment-position status bar.
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Molodykh, V. A. "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion." Journal of Applied Economic Research 20, no. 2 (2021): 241–68. http://dx.doi.org/10.15826/vestnik.2021.20.2.011.
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The evolution of views on tax evasion following the introduction of limited rationality and social and psychological factors into the models of taxpayer behavior has increased the plausibility of the initial assumptions of the models, but it has made it difficult to use classical approaches based on the search for equilibrium states. The variety of behavioral responses of taxpayers due to the many factors that influence their choice has led to the fact that tax evasion has come to be considered as the result of nonlinear and dynamic interactions between the state and taxpayers. In such models, small short-term external influences can act as shocks, which leads to the emergence of a wide range of different long-term trends, the analysis of which within the framework of traditional approaches is difficult. In this regard, the purpose of this review study is to study the evolution of views on the behavior of taxpayers that has led to the emergence of new approaches to modeling tax evasion where the key role is assigned to the analysis of the impact of external shocks of various scales and nature. The research hypothesis is that modern approaches to the study of tax evasion problems make it necessary to consider the interaction of the state and taxpayers within the framework of the theory of non-equilibrium and nonlinear systems in which minor external influences can play the role of shocks, and the most promising direction of their study is the use of agent-based modeling tools. The results of the study confirm that the use of agent-based models is a promising approach for integrating existing approaches in the study of tax evasion processes. The proposed concept of building an agent-based model for analyzing the processes of tax evasion allows us to answer the question of how short-term exogenous shocks will affect the preferences of taxpayers, taking into account their individual characteristics and accepted behavioral patterns in society.
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Joman, Joannete Maria Cimpatara De, Ida I. D. A. M. Manik Sastri, and Luh Kade Datrini. "Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 50–54. http://dx.doi.org/10.22225/jraw.1.1.1544.50-54.
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Compliance of taxpayers is the behavior of a taxpayer in carrying out tax obligations and using their rights while still adhering to the applicable tax laws and regulations. The purpose of this study is to understand the effect of compliance costs, tax audits and the application of e-SPT to corporate taxpayer compliance at the West Denpasar KPP. Data collection techniques were carried out with a questionnaire and the number of samples used was 94 respondents. The data analysis technique used is multiple linear regression analysis. 1) Compliance costs have a negative and not significant effect on taxpayer compliance, this is evidenced by the tcount obtained by the compliance fee of -1.525 with Sig. = 0.131> 0.05. 2) Examination of tax has a negative and significant effect on compliance of taxpayers as evidenced by the t-value obtained by the compliance fee of -2,567 with Sig. = 0.012
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De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.
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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpayers are less likely to claim positions with weak support and the government is less likely to challenge positions with strong support inside the program. Further, we show that an increase in the ability of the tax authority to identify uncertain tax positions makes an enhanced relationship tax-compliance program more attractive to both the taxpayer and the tax authority. JEL Classifications: H26
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Supriyati, Supriyati. "TAX COMPLIANCE DAN TAX EVASION: TANTANGAN DEMOKRATISASI WAJIB PAJAK." Jurnal ASET (Akuntansi Riset) 9, no. 2 (December 20, 2017): 59. http://dx.doi.org/10.17509/jaset.v9i2.9218.
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Abstract. This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still debatable in previous research. The democratic involvement of taxpayers still creates a reluctance to pay taxes so that non-compliance efforts still occur. This research tries to test the aspect of legality, modernization of tax system, service quality of tax officer and intellectual taxpayer toward taxpayer compliance and tax evasion. This research is a primary research conducted through the distribution of questionnaires in the convinience of taxpayers registered in the East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax authorities have an effect on taxpayer compliance, and taxpayer compliance also affects tax evasion. whereas, the variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer complianceKeywords: Legal Aspect; Intellectual; Tax Compliance; Tax evasion Abstrak. Penelitian ini berfokus pada perilaku patuh pajak yang ditekankan pada sudut pandang pemerintahan dan individualistik wajib pajak. Kepatuhan wajib pajak selalu menjadi isu yang menarik dan masih menimbulkan perdebatan pada penelitian sebelumnya. Keterlibatan wajib pajak secara demokratis masih menimbulkan keengganan untuk membayar pajak sehingga upaya ketidakpatuhan masih saja terjadi. Penelitian ini mencoba menguji aspek legalitas, modernisasi sistem perpajakan, kualitas layanan aparat pajak dan intelektual wajib pajak terhadap kepatuhan wajib pajak dan penggelapan pajak. Penelitian ini merupakan penelitian primer yang dilakukan melalui penyebaran kuesioner secara convinience pada wajib pajak yang terdaftar di kantor pajak wilayah Jawa Timur. Responden penelitian ini sebanyak 252 wajib pajak orang pribadi. Pengujian dilakukan dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel legalitas dan kualitas layanan aparat pajak berpengaruh terhadap kepatuhan wajib pajak, dan kepatuhan wajib pajak juga mempengaruhi penggelapan pajak. sedangkan, variabel modernisasi sistem perpajakan dan intelektual wajib pajak berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Aspek Legal; Intelektual; Kepatuhan Pajak; Penggelapan Pajak
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Seidl, Christian, and Stefan Traub. "Taxpayers’ attitudes, behavior, and perception of fairness." Pacific Economic Review 6, no. 2 (June 2001): 255–67. http://dx.doi.org/10.1111/1468-0106.00131.
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Et al., Heni Suryanti. "Taxpayer Compliance in SME's Sector: A Theory of Planned Behavior." Psychology and Education Journal 58, no. 1 (January 29, 2021): 490–503. http://dx.doi.org/10.17762/pae.v58i1.797.
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This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (TPB).The variables used in this study are the attitude, Subjective norms and behavioural control to measure tax compliance, taxpayer with the subject of research at the Department of Cooperatives and SME's in the City of Depok, West Java. This research used primary data directly from the first party by distributing questionnaires directly to the SME's taxpayer. Data processing used SPSS version 25.0. The results of this research result the data that attitudes, norms and behavioural control Subjective Affect taxpayer compliance. Attitudes and behavioural control have a positive and significant to tax compliance while for subjective norms had a negative andsignificantto tax compliance. This shows that Taxpayers of Depok SME's pay taxes on their own awareness rather than the influence of opinions or suggestions from others.
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Rhoades, Shelley C. "The Impact of Multiple Component Reporting on Tax Compliance and Audit Strategies." Accounting Review 74, no. 1 (January 1, 1999): 63–85. http://dx.doi.org/10.2308/accr.1999.74.1.63.
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Prior studies of the strategic interaction between taxpayers and the tax authority have focused on reported net taxable income and on audit policies designed to discover potential misstatement of that single item. This paper extends the literature by modeling taxpayer compliance behavior and tax authority audit strategies within the context of a multidimensional report of taxable income. Specifically, the study analyzes the impact of component reporting requirements on taxpayer incentives to misstate their tax liability. It also allows the tax authority to tailor its audit policy to consider all tax return information. In particular, the model permits the tax authority to audit return components sequentially: the investigation of a second component is conditional on the results of the first component's audit. The study finds that partitioning taxable income into a multi-component report reduces overall tax evasion and increases tax authority net revenue collections relative to a singlereport model of net taxable income. However, the impact on predicted evasion is not uniform across taxpayers. While some taxpayers reduce evasion, others with multiple opportunities to evade are more likely to do so when faced with multi-component reporting requirements.
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Gubar, Elena, Edgar J. Sánchez Carrera, Suriya Kumacheva, Ekaterina Zhitkova, and Galina Tomilina. "Games and network structures on corruption, income inequality, and tax control." Contributions to Game Theory and Management 13 (2020): 152–72. http://dx.doi.org/10.21638/11701/spbu31.2020.09.
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The income tax system is the main instrument of fiscal policy that aims to improve income distribution and economic growth, but the problem arises when there is corrupt behavior in that system. While the tax audit is a tax control tool that is costly, the tax system should guarantee, however, the instruments for tax collection. In this research work, we formulate a model in which all taxpayers decide to pay taxes or not according to their personal income, individual preferences with respect to the audit and tax control information perceived in their social environment. We develop a theoretical model to study the structure of citizen networks that must pay taxes. First, we assume that citizens are classified by two social groups, the rich and the poor. When all citizens are taxpayers, but public authorities are corrupt, we show that the poor group is the most affected by corruption. However, when taxpayers are corrupt or tax evaders, we implement mechanisms to audit and control this corrupt behavior. Hence, we show that this situation of corruption and control of tax payments can be represented by several well-known theoretical games. Then, we apply the evolutionary theory of the game in the network considering that each taxpayer receives information from his∖her neighbors about the probability of audit and that he∖she could react according to his∖her risk status and real income. Such behavior forms a group of informed agents that propagate the information beyond the proportions of the informed and uninformed contributors that are modified. Our evolutionary model in the structure of the network describes the changes in the population of taxpayers driven by the impact of information on the future fiscal audit. Our simulation analysis shows that the initial and final preferences of taxpayers depend on important parameters, that is, taxes and fines, audit information and costs.
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Vasylchenko, Kyrylo. "Simulation modeling of taxpayers’ behavior on the labor market in Ukraine." Socio-Economic Research Bulletin, no. 3-4(74-75) (October 27, 2020): 21–32. http://dx.doi.org/10.33987/vsed.3-4(74-75).2020.21-32.
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The article analyzes some components of the shadow economy using the example of modern Ukraine. The purpose of article is to predict the behavior of the economically active population when choosing an employment option using an agent-based simulation model. The work uses the methods of theoretical generalization, retrospective analysis – to study the theoretical aspects of socio-economic relations at the enterprise; system analysis, agent-based modeling – to develop a decision-making model in the labor market. The proposed algorithm of taxpayer behavior is based on studies of domestic and foreign scientists in the field of shadow economy and informal employment. Particular attention is paid to the national economic mentality as an important factor which determines the trajectory of the country’s development. As a substantiation of the subject’s behavior on the labor market, it is proposed to use the model of decision-making by a taxpayer, developed by M. Ellingham. When constructing an algorithm for the behavior of an employee, the demographic situation in Ukraine, the causes and consequences of labor migration, and the mental characteristics of the population were analyzed. The novelty of the proposed model lies in the fact that it takes into account the dependence of the taxpayer’s utility curve on the taxpayer’s age. The developed model was applied to forecasting of the demographic situation in Ukraine, and to estimation of the population participation in the informal economy sector.
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Yuniarta, Gede Adi, and I. Gusti Ayu Purnamawati. "Spiritual, psychological and social dimensions of taxpayers compliance." Journal of Financial Crime 27, no. 3 (May 25, 2020): 995–1007. http://dx.doi.org/10.1108/jfc-03-2020-0045.
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Purpose This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. Design/methodology/approach The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. Findings The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. Research limitations/implications Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. Originality/value Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.
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Salé, Michael J., Oltiana Muharremi, and Meleq Hoxhaj. "Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance." Business Ethics and Leadership 5, no. 1 (2021): 66–80. http://dx.doi.org/10.21272/bel.5(1).66-80.2021.
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Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. This analysis data was taken from reports from national and international organizations. After this, we analyzed data obtained from a survey issued to 387 taxpayer individuals in Albania. Our objective was to identify, using empirical analysis, factors that influence an individual’s ethical perception of tax avoidance and evasion. The statistical analyses we carried out in the paper were factor analyses and ordinal logistic linear regression analyses using the JMP statistical software. Based on the empirical research, we concluded that government policies positively correlate with taxpayers’ behavior regarding tax compliance. Among other determinants influencing tax evasion, we have evaluated that higher tax rates are an essential element. The results of the research can be helpful for governments and other policymakers’ institutions.
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Maulana Muhammad, Bayu, and Aruna Wirjolukito. "Evaluasi Kepatuhan Pajak Berdasarkan Perilaku Data Keuangan dan Non Keuangan (Studi Kasus pada KPP Jakarta)." E-Jurnal Akuntansi 31, no. 1 (January 26, 2021): 116. http://dx.doi.org/10.24843/eja.2021.v31.i01.p09.
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The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a case study method (single case) and uses a mixed method. Descriptive analysis is used to analyze data from the research object in the form of a single case unit analysis. The results of this study indicate the perceived behavior control of taxpayers that shows low tax compliance behavior. The combination of analysis of financial and non-financial data from taxpayers produces a useful evaluation in determining the level of tax compliance. Based on this, the low achievement of tax revenue realization and high tax audit performance is directly influenced by the low tax compliance behavior of taxpayers.
Keywords: Tax Compliance; Behavior; Financial Data; Non-Financial Data.
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Cahyonowati, Nur, and Darsono Darsono. "PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK." SIMAK 16, no. 01 (May 31, 2018): 01–11. http://dx.doi.org/10.35129/simak.v16i01.8.
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This article provides a review of the theories that are widely used in the study oftax compliance behavior on individual taxpayers. Tax compliance research startsfrom a traditional model that assumes taxpayer as a rational individual whomaximizes utility under conditions of uncertainty. This traditional model ignoresthe psychological aspect of human behavior. Tax compliance studies also raisepsychological issues such as justice, tax norms. The development of the taxcompliance model further integrates economic and psychological factors in taxcompliance decision making.
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Hadi, Nor, and Umi Mahmudah. "Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak." AKTSAR: Jurnal Akuntansi Syariah 1, no. 2 (December 15, 2018): 257. http://dx.doi.org/10.21043/aktsar.v1i2.5222.
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This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.
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Niesiobedzka, Malgorzata. "Typology of taxpayers and tax policy." Polish Psychological Bulletin 45, no. 3 (September 1, 2014): 372–79. http://dx.doi.org/10.2478/ppb-2014-0045.
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Abstract The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
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Pui Yee, Chan, Krishna Moorthy, and William Choo Keng Soon. "Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia." International Journal of Law and Management 59, no. 3 (May 8, 2017): 413–29. http://dx.doi.org/10.1108/ijlma-02-2016-0022.
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Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion. Design/methodology/approach Data were collected from 400 taxpayers through a questionnaire and analysed. Findings From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia. Originality/value The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.
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Haryaningsih, Sri, and Antonia Sasap Abao. "Strategi Pembentukan Sikap Wajib Pajak Dalam Mewujudkan Program Electronic Filing (E-Filing) Di Kota Pontianak Dengan Pemahaman Menuju Era Ekonomi Digital." Reformasi Administrasi 7, no. 2 (September 30, 2020): 145–49. http://dx.doi.org/10.31334/reformasi.v7i2.1065.
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This study aims to determine what factors shape taxpayer attitudes in realizing the Electronic Filing (E-Filing) program. The characteristics of taxpayers that are reflected by cultural, social and economic conditions will dominate the behavior of taxpayers which is reflected in their level of awareness in paying taxes. The Compliance Attitude in implementing the Electronic Filing (E-Filing) program is certainly not formed by itself, but is formed by a process, in forming compliance, it must be preceded by the awareness of the taxpayer. There are several factors that influence people's attitudes in paying taxes are still low, namely: a. cultural and historical causes; b. lack of information from the government to the people c. Individual atmosphere (unable to operate the internet, lazy, no direct reward. Tax awareness is the willingness to fulfill its obligations, including being willing to contribute funds to the implementation of government functions by paying tax obligations. This obligation is carried out without any element of coercion from any party. those who have high awareness will carry out their tax obligations in accordance with the applicable tax regulations. That way the Self Assessment System can be implemented properly. In other words, the higher the level of taxpayer awareness, the higher the level of taxpayer compliance in paying. in the optimization of taxpayers to switch to using e-filing by enhancing the image of Good Governance which can lead to mutual trust between the government and the taxpayer community, so that tax payment activities will become a necessity and a willingness, not a obligation. Thus a pattern of relations between the state and society is created in fulfilling rights and obligations that are based on mutual trust. For the sake of realizing the Digital Economy in Indonesia
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Anggraini, Fibria. "FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI DALAM RANGKA PENERAPAN SISTEM SELF ASESSMENT." Balance Vocation Accounting Journal 1, no. 2 (January 2, 2018): 53. http://dx.doi.org/10.31000/bvaj.v1i2.476.
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The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers This study uses the variable individual behavior, motivation and tax knowledge as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and tax knowledge have significant effect on tax compliance individual taxpayers . Keywords: individual behavior, motivation, tax knowledge, tax compliance.
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Brezeanu, Petre, Florin Dumiter, Rodica Ghiur, and Silvia Paula Todor. "Tax Compliance at National Level." Studia Universitatis „Vasile Goldis” Arad – Economics Series 28, no. 2 (June 1, 2018): 1–17. http://dx.doi.org/10.2478/sues-2018-0006.
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Abstract Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.
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Anggraini P.L, Fibria, and Waluyo Waluyo. "FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Kebayoran Baru Tiga)." Jurnal Magister Akuntansi Trisakti 1, no. 1 (February 9, 2014): 51. http://dx.doi.org/10.25105/jmat.v1i1.4905.
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The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers in the KPP Kebayoran Baru Tiga, South Jakarta. This study used a questionnaire survey design as an instrument. Respondents in this study were 85 individual taxpayers entrepreneur tax register at least one year and to submit the SPT.This study uses the variable individual behavior, motivation and organizational climate as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and organizational climate have significant effect on tax compliance individual taxpayers .
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Amponsah, Stephen, Zangina Isshaq, and Daniel Agyapong. "Determinants of tax stamp evasion in rural districts in Ghana." International Journal of Law and Management 61, no. 1 (February 11, 2019): 73–90. http://dx.doi.org/10.1108/ijlma-08-2017-0190.
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Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors. Findings The study found that the likelihood of micro taxpayers to evade tax stamp is predicted by age, application of sanctions, guilt feeling, transportation cost to tax office and rate of tax audit. Thus, the study found partial support for expected utility, planned behaviour and attributory theories in explaining tax evasion behaviour of micro-taxpayers. Practical/implication There are several measures of addressing tax evasion behaviour of micro taxpayers. Evasion behaviour can be deterred by enforcement strategies such as application of sanctions and regular tax audit, establishment of more tax offices in the districts and writing normative messages on the faces of tax stamp stickers. Originality/value This study helps explains the tax evasion behaviour of micro-taxpayers of a developing economy like Ghana using a special type of tax design meant to capture such taxpayers in the tax bracket. To the best of our knowledge, the study is unique in terms of the means of measuring tax evasion and the methodologies used.
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Alabede, James O., Zaimah Bt. Zainol Ariffin, and Kamil Md Idris. "Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference." Issues In Social And Environmental Accounting 5, no. 1 (June 30, 2011): 3. http://dx.doi.org/10.22164/isea.v5i1.54.
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To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception<br />about public governance quality and their compliance behavior as well as to<br />determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of<br />this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior. Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance quality would contribute significantly in reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically, nothing much is known in tax compliance literature about the influence of<br />public governance quality on tax compliance behavior of individual taxpayers as well as the moderating effect of financial condition and risk preference on tax compliance and its determinants. This study extended tax compliance model to incorporate public governance quality and moderating effects of financial condition and risk preference.<br /><br />
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Xiaoyan, Chu, Li Xun, Chiang Wei-Chih, and Zhang Yu. "Taxpayers online information privacy concerns, antecedents, and behavior intention." Journal of Accounting and Taxation 11, no. 4 (April 30, 2019): 57–66. http://dx.doi.org/10.5897/jat2019.0335.
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Nichele Macei, Demetrius, and Francisco Cardozo Oliveira. "The principle of morality (administrative, tax and "public") in the Brazilian Federal Constitution of 1988." Revista Justiça do Direito 32, no. 3 (February 12, 2019): 509–27. http://dx.doi.org/10.5335/rjd.v32i3.8911.
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This study aims to analyze the issue of tax morality and ethical (or unethical) attitudes identifiable in the tax legal relationship, considering the performance of duties in its two faces, the public (tax authority) and the private (taxpayer). The work approaches the aspects of Tax Justice, Equity and Fair Tax, inspired by the teachings of Klaus Tipke, leading to the confirmation that a tax is sustainable not only when it respects the ability to contribute, but also when the society accepts it as legitimate and necessary, even in a context of high tax burden. Thus, for this to occur is fundamental that the State manifests an ethical posture in dealing with taxpayers and with the resource’s application, whether in order to legitimize this conduct or to inspire the taxpayers to adopt the same behavior, assuming that their misconduct (tax evasion) is a direct reflection of the State posture.
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Hatfield, Richard C., Scott B. Jackson, and Jennifer Kahle Schafer. "An Investigation of the Relation between Tax Professionals, Tax Refunds, and Fees." Behavioral Research in Accounting 20, no. 2 (January 1, 2008): 19–35. http://dx.doi.org/10.2308/bria.2008.20.2.19.
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Taxpayers in the United States are frequently advised to avoid overpaying their interim taxes. This study seeks to illuminate an underlying cause of tax refunds and a wealth-related consequence that tax refunds may engender due to the employment of a tax professional. Results indicate that tax professionals advise taxpayers to make larger quarterly estimated tax payments when they believe that tax refunds positively influence taxpayers' willingness to pay higher tax return preparation fees. In addition, results indicate that tax professionals bill taxpayers for larger fractions of billable fees when taxpayers receive tax refunds than when they owe the IRS additional taxes, holding the tax liability and other factors constant. These results suggest that taxpayers should be cautious about using their tax position as a heuristic to evaluate the performance of tax professionals, and that the overall cost to taxpayers of receiving tax refunds may be considerably higher than is commonly believed.
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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers." ATA Journal of Legal Tax Research 6, no. 1 (January 1, 2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.
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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraudulently obtain tax credits, such as the earned income tax credit. The Criminal Investigation (CI) division of the Internal Revenue Service (IRS) prosecutes the most serious cases of preparers suspected of criminal or fraudulent behavior and other related financial crimes. This article investigates the role of CI in prosecuting tax return preparers and analyzes the results of 377 published tax return preparer criminal tax cases from 2000 through 2005. The paper also reviews various alternatives for discouraging fraudulent behavior, including registration of all paid preparers, automatic return preparation by the IRS, more stringent preparer penalties, and improved collection of assessed preparer penalties.
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Nugent, David A. "Legislating Morality: The Effects Of Tax Law Complexity On Taxpayers Attitudes." Journal of Applied Business Research (JABR) 29, no. 5 (August 28, 2013): 1479. http://dx.doi.org/10.19030/jabr.v29i5.8029.
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This paper addresses the effects of tax law complexity on the behavior of taxpayers. A particular focus is the effect of tax law complexity on taxpayers perceptions of the morality of taking deductions that might be disallowed. The topic of taxpayer morality is addressed in terms of the broader concept of deterrence theory, which suggests that deterrence factors include formal punishment, informal social punishment and the guilt that would be felt if a behavior were perceived to be immoral. Tax law complexity may give rise to the perception that taking a questionable deduction would be socially acceptable tax avoidance rather than socially unacceptable tax evasion, and that taking a questionable deduction is morally acceptable. It is hypothesized that greater tax law complexity is associated with less perception that taking questionable deductions is immoral, and that less perception that taking questionable deductions is immoral is associated with greater inclination to take questionable deductions. Accordingly, it is hypothesized that greater tax law complexity is associated with greater inclination to take questionable deductions. The study entailed an experimental survey in which subjects evaluated hypothetical scenarios in which the opportunity existed to save taxes by taking a deduction that might be disallowed. ANOVA and Regression results were consistent with the hypotheses.
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Dwitra, Weggy Oktya, Henri Agustin, and Erly Mulyani. "Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (June 11, 2019): 814–25. http://dx.doi.org/10.24036/jea.v1i2.112.
Full textAbstract:
Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.