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Journal articles on the topic 'Improved tax compliance'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Ibrahim, Abubakar Abubakar Shamsudeen Ladan Shagari Josiah Oteri O. Michael. "Self-Assessment System and Tax Compliance in Nigeria." Journal of Management and Education (JOMAE) 1, no. 3 (2022): 36–51. https://doi.org/10.5281/zenodo.7358199.

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The study conceptually examined the effect of self-assessment system on tax compliance in Nigeria using extensive review of existing literatures. Procedural Justice Theory was adopted to guide the present study this is because the theory postulate that the existence of fairness in procedures may lead to fairness in outcome. Based on the review of the existing literatures, previous findings revealed that self-assessment system improves tax compliance in Nigeria. The study concluded that on average, tax education and fairness as measures of self-assessment have impacted on tax compliance in Nige

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Researcher. "THE GST JOURNEY: COMPREHENSIVE INSIGHTS INTO COMPLIANCE AND UNIQUE FEATURES." International Journal of Economics and Commerce Research (IJECR) 4, no. 1 (2024): 1–12. https://doi.org/10.5281/zenodo.13268125.

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The Goods and Services Tax (GST) is a comprehensive and indirect tax levied on the supply of goods or services in India. It is a multi-stage, destination-based tax that is collected at every stage of the production and distribution chain. Any tax paid at the previous stages can be claimed as input tax credit, making the system more efficient and reducing the cascading effect of taxes. GST has played a significant role in simplifying India's tax structure and has had a positive impact on the country's economy. It has led to improved compliance, higher government tax revenues, and streamlined pr

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Turyana, Ruyat, and Supriatiningsih Supriatiningsih. "Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 1 (2025): 143–54. https://doi.org/10.37641/jiakes.v13i1.3215.

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This study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP Pratama Jakarta Pluit. The data analysis used multiple linear regression analysis. The results of the study indicate that all hypotheses are supported, showing a significant impact of service quality and the enforcement of sanctions on the tax co

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Magoba, Caleb, Garikayi Mhishi, Andy Chiyangwa, et al. "The Influence of Tax Determinants on Tax Compliance Decisions by Small and Medium Enterprises (SMEs) in Harare CBD." East African Journal of Business and Economics 8, no. 1 (2025): 359–82. https://doi.org/10.37284/eajbe.8.1.2960.

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This research aimed to examine the factors influencing tax compliance decisions among Small and Medium Enterprises (SMEs) in Harare CBD. The objectives were to identify the determinants of tax compliance, understand the perceptions of SME operators regarding tax compliance, analyse the association between tax compliance determinants and behaviour, and propose tax procedures to encourage voluntary compliance for Zimbabwean small businesses. To achieve these objectives, a mixed-method research strategy was employed, collecting data from 128 participants through questionnaires and interviews. Des

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Ardy, Ardy, Ari Budi Kristanto, and Theresia Woro Damayanti. "Indonesian Taxpayers' Compliance: A Meta-Analysis." Accounting and Finance Research 7, no. 3 (2018): 29. http://dx.doi.org/10.5430/afr.v7n3p29.

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This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers' compliance from 2006 to 2016. The purpose of this research is to strengthen the findings of previous research that the variables above affect Indonesian taxpayers’ compliance. This research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers’ compliance. With using meta-analysis appro

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Okello Simon Peter, Irene Ayugi ,. Micheal Manyange, Nyambane David. "Taxpayers’ Awareness and Tax Compliance in Local Governments, A Case of Lira District." IDOSR JOURNAL OF HUMANITIES AND SOCIAL SCIENCES 8, no. 2 (2023): 28–36. http://dx.doi.org/10.59298/idosrjhss/2023/12.1.5200.

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The study aimed to investigate the relationship between taxpayers' awareness and tax compliance in local government, specifically in Lira district. The research objectives included establishing the relationship between understanding tax laws, knowledge of tax regulations, and knowledge of tax obligations. The study used a correlational research design, using questionnaires and interviews for data collection. The sample size was determined using purposive and simple random sampling techniques. The data was analyzed using SPSS software, and 172 respondents participated. The findings showed a pos

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Indah Wahyuni, Putri, Najela Tsaqila Fatma Meimun, and Amri Amrulloh. "Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception." Jurnal Inovasi Pajak Indonesia 1, no. 3 (2024): 164–73. https://doi.org/10.69725/jipi.v1i3.209.

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Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Fi

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Annisah, Choirum, and Susanti Susanti. "Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Jurnal Pendidikan Akuntansi (JPAK) 9, no. 2 (2021): 262–72. http://dx.doi.org/10.26740/jpak.v9n2.p262-272.

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The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers

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Kimitei, Edwin, Eric Kiprono, and Jane Sang. "Moderating Effect of Tax Audit Probability on the Causality Between Taxpaying Attitudes and Tax Compliance Behaviour in Restaurants of Uasin Gishu County (Kenya)." Journal of Accounting and Finance Management 5, no. 1 (2024): 15–28. http://dx.doi.org/10.38035/jafm.v5i1.263.

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We investigated the moderating influence of audit probability on the effect of taxpaying attitudes on tax compliance behaviour in restaurants in Kenya. Four linear regression models were compared. Estimations in the models suggest that taxpayers’ attitudes and audit probability have significant effects on the tax compliance of the restaurants, but the influence of external audit probability is more significant. Estimations in model where taxpaying attitudes without the moderating influence of audit probability exerted a significant effect on tax compliance by 22%, while taxpaying attitudes wit

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Nompumelelo Precious Sithebe, Lesley June Stainbank, and Chanthal Ronald. "Small and Medium-sized Enterprises’ perspectives on the relationship of tax knowledge to tax compliance: An exploratory study in a developing country." International Journal of Research in Business and Social Science (2147- 4478) 14, no. 3 (2025): 347–59. https://doi.org/10.20525/ijrbs.v14i3.3829.

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The aim of this study is to assess the relationship between SMEs tax knowledge and tax compliance in Durban, South Africa. The self-assessment system was introduced in 2001 by the South African Revenue System sought to make is easier for individuals and organisations to file their declarations and pay their taxes, without the interactions with tax authorities which were seen as inefficient. However, non-compliance among businesses continues to be high, particularly among SMEs, with numerous factors such as a lack of professional guidance, knowledge, and resources cited as a key factor contribu

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Haggai, Baston, and Dr Robert Odunga. "Moderating Effect of Tax Literacy on the Relationship Between Digitalization of Services and Turnover Tax Compliance among Textile Companies Nairobi County, Kenya." Journal of Finance and Accounting 5, no. 2 (2025): 24–36. https://doi.org/10.70619/vol5iss2pp24-36.

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Purpose: Tax compliance has been a matter of key concern for both researchers as well as tax administrators. Therefore, the study aimed to determine the moderating effect of tax literacy on the relationship between digitization of services and turnover tax compliance among textile companies in Nairobi County, Kenya, Methods: The study adopted explanatory research design. The target population of the study was 43 textile companies in Nairobi (KRA, 2023). The respondents consisted of senior managers and finance section heads of the respective companies, hence a total of 172 respondents were the

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Haggai, Baston, and Dr Robert Odunga. "Moderating Effect of Tax Literacy on the Relationship Between Digitalization of Services and Turnover Tax Compliance among Textile Companies Nairobi County, Kenya." Journal of Finance and Accounting 5, no. 2 (2025): 24–36. https://doi.org/10.70619/5-2-452.

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Purpose: Tax compliance has been a matter of key concern for both researchers as well as tax administrators. Therefore, the study aimed to determine the moderating effect of tax literacy on the relationship between digitization of services and turnover tax compliance among textile companies in Nairobi County, Kenya, Methods: The study adopted explanatory research design. The target population of the study was 43 textile companies in Nairobi (KRA, 2023). The respondents consisted of senior managers and finance section heads of the respective companies, hence a total of 172 respondents were the

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Li, Ruohong1* Tong Wooi CHOW (Jerry)2. "Bridging Management and Compliance: The Role of Tax Management in China's Coal Industry." ISRG Journal of Arts Humanities & Social Sciences (ISRGJAHSS) II, no. IV (2024): 77–82. https://doi.org/10.5281/zenodo.12684892.

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<em>Tax management involves organizing and handling tax affairs to ensure adherence to tax regulations, optimize tax liabilities, and minimize tax risks. China has heavily invested in enhancing its tax management infrastructure, including the Golden Tax Project, aiming for comprehensive tax regulation coverage. However, the coal industry continues to struggle with compliance issues, evidenced by frequent regulatory breaches. This study examine the influence of managerial factors on accounting compliance in the coal industry, focusing on the mediating role of tax management. Employing regressio

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Supriatiningsih, Supriatiningsih Supriatiningsih. "PENGARUH SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." JURNAL AKUNTANSI 12, no. 1 (2023): 57–68. http://dx.doi.org/10.37932/ja.v12i1.774.

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The purpose of this study is to identify and analyze the impact of tax administration systems and taxpayer attitudes on tax compliance. This study is quantitative and uses primary data from the distribution of questionnaires. Sampling used targeted sampling and the number of respondents for this study was 90 respondents at Pt. Perfect Health Indonesia. Data processing using SPSS version 22. The results of the surveys conducted show that tax administration systems and taxpayer perceptions have a significant impact on tax compliance. At the same time, administrative and compliance systems influe

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Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates." International Journal of Religion 5, no. 5 (2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

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Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improve

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Tambun, Sihar, and Ani Haryati. "The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness." Journal of Accounting, Business and Finance Research 14, no. 1 (2022): 1. http://dx.doi.org/10.20448/2002.141.1.7.

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The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis th

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Kavetsa, Anjela. "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya." African Journal of Commercial Studies 6, no. 2 (2025): 119–26. https://doi.org/10.59413/ajocs/v6.i2.11.

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Corporate tax compliance is a critical aspect of financial management in the manufacturing sector, influencing business sustainability, profitability, and overall financial performance. This study examines the relationship between corporate tax compliance and financial performance, exploring key factors such as compliance costs, enforcement mechanisms, tax knowledge, and regulatory frameworks. While tax compliance ensures adherence to legal requirements and fosters positive relationships with regulatory bodies, it also presents financial challenges, including high compliance costs and potentia

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Trayayudha, Farid, Anthonius H. Citra Wijaya, and Pascalina V. S. Sesa. "Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 16, no. 2 (2021): 55–73. http://dx.doi.org/10.52062/jakd.v16i2.1896.

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Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of

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Otindo, Clement, Racheal Mbaire, and Jane Kanina. "Civic pride and tax compliance in Kenya." African Multidisciplinary Tax Journal 2021, no. 1 (2021): 149–68. http://dx.doi.org/10.47348/amtj/2021/i1a9.

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Every government aspires to foster voluntary tax compliance; thus, the need to understand what citizens think about paying taxes other than taxes being a legal requirement. This paper analysed data collected through a nationwide survey on tax compliance. An ordered probit regression model was employed to examine the relationship between civic pride and tax compliance in Kenya. The findings indicated that tax compliance pertains to the relationship between individuals and the state. Individuals who are proud to be Kenyan and have faith in both the Kenya Revenue Authority (KRA) and the governmen

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Erin Widianti. "PERAN SANKSI PAJAK DALAM MEMBENTUK PERILAKU WAJIB PAJAK PADA UMKM: STUDI LITERATUR REVIEW." Jurnal Ekonomi Bisnis dan Kewirausahaan 2, no. 4 (2025): 19–26. https://doi.org/10.69714/jvztcc68.

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This This study systematically reviews the impact of tax sanctions and other influencing factors on tax compliance behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a Systematic Literature Review (SLR) of six empirical studies published between 2021–2025, the analysis reveals that tax sanctions significantly enhance compliance, but their effectiveness depends on mediating variables such as tax literacy, perceptions of fairness, and the quality of tax services. Key findings indicate that while sanctions positively influence compliance, their impact is diminished

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Nuryadi, Nuryadi, Dwi Cahyono, and Abadi Sanosra. "Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge." SENTRALISASI 13, no. 3 (2024): 218–37. http://dx.doi.org/10.33506/sl.v13i3.3618.

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Taxpayer compliance is crucial for effective tax administration and national development. This study aims to evaluate the direct and indirect effects of tax socialization, tax services, and trust in government on taxpayer compliance, with tax knowledge serving as a mediating variable, in Jombang Subdistrict, Jember Regency. Utilizing a quantitative research approach, data were collected from a sample of 376 respondents out of a total of 6,302 taxpayers, determined using the Slovin formula with a 5% margin of error. Structural equation modeling was employed to analyze the relationships among th

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Wilestari, Median, and Mutiara Ramadhani. "Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2." AKRUAL : Jurnal Akuntansi dan Keuangan 2, no. 1 (2020): 36–54. http://dx.doi.org/10.34005/akrual.v2i1.1043.

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PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of perceived tax understanding, Tax Penalty and trust in government on Tax Compliance PBB in Kecamatan Kota Tangerang. The population in this study are all taxpayers PBB effective in Kecamatan Kota Tangerang. The number of samples used in this research is 95 respondents selected by spreading questionnaires. The obtained data, analyzed techniq

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Cecep Sulaeman, Dedi Mulyadi, and Yanti. "The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang." Journal La Sociale 5, no. 4 (2024): 988–97. http://dx.doi.org/10.37899/journal-la-sociale.v5i4.1221.

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The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents

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Wibowo, Riyan. "Auditors Role in Ensuring Tax Compliance: Insights into Tax Audits and Regulatory Adherence." Researcher Academy Innovation Data Analysis 1, no. 2 (2024): 172–82. https://doi.org/10.69725/raida.v1i2.165.

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Objective: The extent of tax compliance by using audit quality, type of audit, technology, and tax compliance complexity, as well as the numbers of tax audit are the objectives of the study in addition to the role of auditors in this regard.Methods: We designed a structured survey that was administered to auditors and tax officials to collect data on their audit practices, compliance behaviors and perceptions of regulatory complexity. Hypothesis testing was performed on the data by using multiple regression analysis.Results: The findings demonstrate that audit quality and the use of external a

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Musakwa, R. O. Kurauone, and M. Zingwina. "The Factors That Militate the Collection of Taxes by ZIMRA Through Zimasco (Pvt) Ltd, Kwekwe, Zimbabwe." Indiana Journal of Economics and Business Management 4, no. 6 (2024): 15–19. https://doi.org/10.5281/zenodo.14523200.

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Tax compliance in Zimbabwe is significantly hampered by various factors, particularly in the context of Zimasco (Pvt) Ltd and the Zimbabwe Revenue Authority (ZIMRA). This study investigates the challenges that hinder effective tax collection, focusing on issues such as tax evasion, informal economic activities, corruption, and inadequate taxpayer education. Employing a quantitative research methodology, the research gathered data from a purposive sample of 30 participants with relevant experience in tax processes at Zimasco. Findings reveal that tax evasion and informal activities are major ba

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Liyana, Nur Farida. "MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM." Jurnal Pajak dan Keuangan Negara (PKN) 1, no. 1 (2019): 6. http://dx.doi.org/10.31092/jpkn.v1i1.606.

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Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, exc

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Utomo, Rochmad Bayu, Nugraeni, Ni Luh Gde Ana Pertiwi, Dina Karista, and Ilham Galih Dini Hari. "Tax Training for Members of Hisfarma Special Region of Yogyakarta." Jurnal Pengabdian Masyarakat 6, no. 1 (2025): 24–30. https://doi.org/10.32815/jpm.v6i1.2305.

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Purpose: The rapid growth of pharmacies has made them a key focus for government taxation. However, many pharmacy entrepreneurs struggle with tax compliance due to a lack of knowledge. This study aims to address this issue through taxation training to enhance their understanding and adherence to tax regulations. Method: The study involved 35 HISFARMA pharmacy entrepreneurs in Yogyakarta, using observation, training, and mentoring to improve tax knowledge and compliance. Practical Application: The training provided entrepreneurs with essential taxation knowledge, enabling better compliance and

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Arifah, Dania Nur, Marseto Marseto, and Riko Setya Wijaya. "Analysis of Taxpayer Compliance Level in Paying Land and Building Tax Case Study: City of Surabaya." Unram Journal of Community Service 6, no. 1 (2025): 156–62. https://doi.org/10.29303/ujcs.v6i1.854.

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This study examines the compliance level of taxpayers in paying Land and Building Tax (PBB) in Surabaya City, a significant source of local revenue. The research aims to identify factors influencing taxpayer compliance and assess the effectiveness of existing tax administration services. Using a qualitative descriptive-analytical approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal varied compliance levels across different UPTB areas, with key influencing factors including tax awareness, service quality, and enforcement of penalties. T

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Awoke, Sunday Ede, Felix Nweke Awa, Louis Chinedu Nkwagu, and Chibuike Christian Nkwagu. "TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA." ANAN Journal of Accounting 12, no. 2 (2023): 137–57. https://doi.org/10.70518/ajoa.v12i2.07.

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This study examined the effect of Transfer Pricing Audit on Tax Compliance Level of Multinational Companies in Nigeria. Specifically, the study sought to determine the effect of probability of transfer pricing audit, corporate tax rate, tax penalty imposition, and shared tax information on tax compliance level of multinational companies in Nigeria. Survey design was adopted and data were sourced through structured questionnaires using 5-point Likert scale. Ordered Logistic Regression technique was employed to analyse the responses. The result showed significant and positive relationship betwee

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Pudji Rahayu, Dewi, Meita Larasati, Bagus Pamungkas Wibowo, and Ram Al Jaffri Saad. "Understanding tax compliance in indonesian smes: a structural equation modeling approach to tax literacy, knowledge, fairness, power, and trust." Salud, Ciencia y Tecnología - Serie de Conferencias 4 (January 1, 2025): 1364. https://doi.org/10.56294/sctconf20251364.

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Intoductions: This study aims to examine the determinants of tax compliance among small and medium enterprises (SMEs) in Indonesia, focusing on the roles of tax literacy, tax knowledge, perceptions of fairness, power, trust, and trust in government. Given the importance of tax compliance can guide policymakers in designing effective tax policies.Methods: The research was conducted using a quantitative approach, collecting data from 349 SME owners across various islands in Indonesia through convenience sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (SE

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Qasem Kadem Hamed. "The Role of Tax Judiciary in Reducing Tax Evasion." International Journal of Economics and Management Sciences 2, no. 1 (2025): 173–85. https://doi.org/10.61132/ijems.v2i1.438.

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In this study, we explore how the tax judiciary can reduce tax evasion and promote compliance in different legal and economic environments. Utilizing qualitative and quantitative analysis in a mixed-methods effort, the article explores the varied judicial contexts, resolutions, and the implications on how taxpayers behave. These findings underscore the important role that judicial interventions play in raising compliance rates, with comparative lessons from Iraq, Germany, and the United States. Although efficient mechanisms for judiciary review exhibit a strong link to improved compliance, low

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Aan Pajri Nurtiasmoko and Sri Ayem. "Pengaruh Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 12 (2024): 5076–94. https://doi.org/10.47467/elmal.v5i12.5112.

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Taxes are one of Indonesia's largest sources of income. The number of MSMEs continues to increase every year, which should have an impact on increasing state revenues. Lack of socialization, low tax participation in the MSME sector. MSMEs' low tax participation results from low literacy and understanding of tax calculations. Tax arrears in Gunungkidul Regency have improved due to the Covid-19 pandemic. This study will test whether understanding accounting, tax incentives, M-Tax have an effect on MSME tax reporting compliance. This study used 80 MSME respondents. The questionnaire was administe

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Yeni Yolanda Simatupang, Lira Amelia, and Fitrah Khairuna Ulfa Lubis. "Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara." Pajak dan Manajemen Keuangan 1, no. 3 (2024): 92–100. http://dx.doi.org/10.61132/pajamkeu.v1i3.236.

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This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective social

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Zahra Dinul Khaq, Rahayu Nugraheni Rachmawati, and Puteri Anindya Maulan. "Analisis Efektivitas Rekonsiliasi Fiskal terhadap Kepatuhan Pajak Wajib Pajak Badan di Indonesia: Studi pada Perusahaan Jasa." Jurnal Akuntansi dan Bisnis 5, no. 1 (2025): 39–46. https://doi.org/10.51903/jiab.v5i1.1048.

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Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation

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Alade, Muyiwa, and Modupe Salami. "Tax Certification and Tax Compliance in the South West, Nigeria." Archives of Business Research 12, no. 4 (2024): 1–13. http://dx.doi.org/10.14738/abr.124.16302.

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Purpose: Despite the efforts of Federal and State governments in Nigeria to employ administrative tools to improve tax compliance, the nation is still being bedeviled with the issue of low tax compliance, leading to the inability of the government to finance their statutory responsibilities due to the paucity of funds. Therefore, this study investigated the effects of tax certification on tax compliance in South-west Nigeria. Design/methodology/approach: A survey research design was opted for to obtain primary data from a sample size of 400 participants drawn from a population of 1,194 using S

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Ifeyinwa, Asomba U., Madunezim U. Chukwuma, and Maureen K. Azubuike. "E-Tax Compliance in Nigeria: Implications for Company Income Tax and Petroleum Profit tax." NG Journal of Social Development 12, no. 1 (2023): 1–13. http://dx.doi.org/10.4314/ngjsd.v12i1.1.

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This work examines the effect of e-tax compliance in Nigeria: Implication on Company Income Tax and Petroleum Profit Tax. As Nigeria's economy continues to evolve in the digital age, the taxation landscape has seen significant changes with the advent of e-tax compliance. This work therefore aims to explore the implications of e-tax compliance on two key revenue streams for the Nigerian government: Company Income Tax (CIT) and Petroleum Profit Tax (PPT). The study reveals that the amount of capital gain tax revenue before (before the arrival of e-taxation) and after (after the advent of e-taxat

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Al-Hinai, Sara Eid Mattar, and Shahnawaz Ali. "Effectiveness of VAT Audits on Compliance in Oman Tax System." International Journal of Research and Innovation in Social Science IX, no. XIV (2025): 310–17. https://doi.org/10.47772/ijriss.2025.914mg0025.

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This study explores the effectiveness of Value-Added Tax (VAT) audits in enhancing tax compliance in Oman, focusing on tax years 2022-2024. It examines the extent to which VAT audits contribute to reducing tax evasion, increasing fiscal transparency, and ensuring efficient revenue collection. The research draws from Omani state budgets, tax compliance reports, and audit documents to provide insights into the role of VAT audits in improving fiscal governance. Additionally, a comparative analysis with other GCC nations highlights Oman’s progress and challenges in tax compliance enforcement. The

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Ratnakar Patil, Mr Prasad. "A STUDY OF THE IMPACT OF INCOME TAX ON THE REVENUE OF GOVERNMENT OF INDIA: AN EMPIRICAL ANALYSIS." International Scientific Journal of Engineering and Management 04, no. 06 (2025): 1–7. https://doi.org/10.55041/isjem03967.

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Abstract: This paper investigates Income tax is a critical component of the Government of India’s revenue, contributing significantly to fiscal resources that fund public expenditure and development initiatives. This paper examines the impact of income tax on government revenue, focusing on trends, determinants, and economic implications from 1980-81 to 2024-25. Using secondary data from government reports and econometric analysis, the study explores the relationship between Income tax collections, tax policy reforms, compliance, and economic growth. Findings indicate that income tax revenue h

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Silalahi, Heriantonius, Nandi Maulana, Lenny Ana, and Budi Kurnia. "The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia." Ilomata International Journal of Tax and Accounting 6, no. 1 (2025): 25–52. https://doi.org/10.61194/ijtc.v6i1.1597.

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This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation

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Oliveira, Phelippe Toledo Pires de. "Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil." Intertax 50, Issue 3 (2022): 218–30. http://dx.doi.org/10.54648/taxi2022021.

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Brazilian tax authorities have traditionally had an adversarial relationship with taxpayers. Recent initiatives, however, show a paradigm shift that may bring taxpayers and tax authorities together. The country has made increasing efforts to reduce tax-related compliance costs over the past years. Additionally, the Brazilian tax administration has gradually improved the services available to taxpayers and treated them as clients rather than just ‘taxpayers’. Moreover, taxpayers have participated in the rulemaking process, notably in respect of tax guidance. The recent implementation of tax set

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Buzohera, Mohamed Issa. "The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania." Journal of Tax Reform 11, no. 1 (2025): 200–220. https://doi.org/10.15826/jtr.2025.11.1.198.

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Low tax compliance rates among small and medium-sized enterprises (SMEs) in developing countries, including Tanzania, pose a significant challenge to national revenue collection and economic stability. This study delves into this persistent issue by examining the interplay between attitudes toward tax compliance and the influence of social dynamics on compliance behavior. Using structured questionnaires administered to SMEs in Dar es Salaam and Dodoma, the analysis reveals a strong positive relationship between tax compliance attitudes and behavior (β = 0.527, t = 7.573, p < 0.001), indicat

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Trivina Damayanti, Desy Nur Pratiwi, and Darmanto Darmanto. "PENGARUH MODERNISASI ADMINISTRASI BERBASIS E-SAMSAT, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI." Jurnal Ilmiah Manajemen dan Akuntansi 2, no. 3 (2025): 114–22. https://doi.org/10.69714/nxkqej66.

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This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modern

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Alamsyah, Dela Adhanissa, Astrin Kusumawardani, and Fransisko Caserio Daur. "The Influence of Taxation Knowledge, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance (At the Bandung Cicadas Primary Tax Office)." eCo-Buss 6, no. 3 (2024): 1328–40. http://dx.doi.org/10.32877/eb.v6i3.1193.

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This research uses data from KPP Pratama Bandung Cicadas to highlight concerns about taxpayer compliance, especially with regard to self-assessed taxes. When it comes to tax knowledge, awareness, penalties and compliance, researchers have different opinions. The results highlight the influence of understanding, awareness, and impact on taxpayer behaviour as well as the collection of government taxes. An analysis of the relationship between taxpayer compliance and tax knowledge, awareness, and penalties is carried out through the use of descriptive and verification techniques in a quantitative

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Olumoh, Yusuf Alabi. "Tax Administration Practices and Compliance: Evidence from Kwara State, Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 4 (2024): 17–30. http://dx.doi.org/10.33003/fujafr-2024.v2i4.111.17-30.

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This study examines tax administration practices and their impact on tax compliance in Kwara State, Nigeria. Employing a cross-sectional quantitative survey design, the research utilized stratified random sampling to select 641 stakeholders from the Kwara State Internal Revenue Service (KWIRS). Data collection was conducted via questionnaires, with analysis performed using Partial Least Squares Structural Equation Modeling. The results reveal that both tax enforcement strategies and taxpayer services have significant positive effects on compliance. These findings underscore the importance of r

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Maseko, Fadhili Ephraim, and Ibrahim E. Sawe. "Fairness of Tax Laws and Regulations Influence on Tax Compliance in Tanzania: Lessons from SMEs in Arusha Tanzania." European Journal of Accounting, Auditing and Finance Research 10, no. 11 (2022): 52–68. http://dx.doi.org/10.37745/ejaafr.2013/vol10n115268.

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The purpose of the study was to assess the influence of fairness of tax laws and regulations on tax compliance in Tanzania taking SMES in Arusha city as a case study. Mixed approach and survey design were employed to conduct this study, where systematic and purposive sampling techniques were used to select 100 respondents to take part in the study. It was revealed that there is positive and significant influence on tax compliance. An adjusted R2 =59.6% while F(8, 87) =28.86 P < 0.000 were revealed, implied that fairness of tax laws and regulations had positive and significant influence on t

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Ahmed, Aqeel, Anum Shafique, Kaleemullah, and Muhammad Hanif. "<b>Role of Education In Combating Tax Evasion: The Moderating Role of Digitalization</b>." Journal of Political Stability Archive 3, no. 3 (2025): 101–20. https://doi.org/10.63468/jpsa.3.3.09.

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Tax evasion remains a significant challenge for developing economies, including Pakistan, where compliance rates are low despite numerous policy interventions. This study examines the role of education in combating tax evasion while assessing the moderating impact of digitalization in enhancing taxpayer awareness and compliance. The study applies correlation and regression analyses using Stata software to assess the relationship between education and tax evasion behavior while incorporating digitalization as a moderating factor. The findings reveal a significant negative relationship between e

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Adistie Rizky Berliani, Diana Pratiwi, Fredlina Adelia, and Dev Anand. "The Influence of Awareness, Understanding, and Tax Rates Through the Taxation System on Tax Reporting Compliance for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency." Indonesian Journal of Business Analytics 4, no. 3 (2024): 1250–67. https://doi.org/10.55927/ijba.v4i3.9127.

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Economic growth from year to year continues to increase, this should be in line with the increase in tax revenue. This can affect the state budget by 84% because it is financed from taxation sources.This research aims to determine the influence of awareness, understanding, and tax rates through the taxation system on tax reporting compliance for micro, small, and medium enterprises (MSMEs) in the Cirebon Regency. This research uses a quantitative descriptive analysis approach to produce conclusions. Data collection is carried out through KPP Pratama Cirebon Dua. Based on the researchers' findi

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Ciobanu, Radu, Mirela Paunescu, and Adriana Florina Popa. "Is There a Shift in the Intended Tax Compliance During the COVID-19 Outbreak? An Exploratory Study." Engineering Economics 36, no. 3 (2025): 363–79. https://doi.org/10.5755/j01.ee.36.3.36525.

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This exploratory study investigates whether there was a shift in intended tax compliance during the COVID-19 pandemic in Romania, identifying factors influencing taxpayers' perceived moral obligation to pay taxes amid crises. Using data from an online survey with 404 respondents conducted at the end of 2021, a multinomial logistic regression (MLR) analysis, informed by the slippery slope framework, was employed to analyze the role of voluntary and enforced compliance, trust in government, power of tax authorities, and other socio-demographic factors in influencing taxpayer behavior. The result

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Cervantes, Bobet, Jaydee El Rendon, Jean Rose Balogo, Jeffrey Maistodo, and Niña Grace Recitas. "Tax Knowledge and Tax Compliance Among Business Owners: A Correlational Study." Asian Journal of Education and Social Studies 51, no. 7 (2025): 1364–79. https://doi.org/10.9734/ajess/2025/v51i72215.

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Aims: To study correlates the level of tax knowledge—including awareness of sanctions, knowledge of tax rights and responsibilities, and knowledge of business income—with the degree of tax compliance among business owners in Cateel, Davao Oriental, and to identify which knowledge areas most strongly influence compliance behavior. Study Design: The research utilized Descriptive-correlational study. The correlational component aimed to identify the degree of association between tax knowledge and compliance behaviors. This design is appropriate for identifying relationships without manipulating t

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Paulus, Hendro, and Deden Tarmidi. "Analisis kepatuhan pajak UMKM di masa pandemi Covid-19: Dampak pengetahuan, sanksi, sosialisasi, dan penerapan e-filling." Kompartemen : Jurnal Ilmiah Akuntansi 21, no. 2 (2023): 173. http://dx.doi.org/10.30595/kompartemen.v21i2.16916.

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This study aims to analyze the level of taxpayer compliance during the COVID-19 Pandemic, the impact of tax knowledge, tax sanctions, tax socialization and implementation of e-filling. 100 MSMEs in Situsari Village, Bogor Regency, West Java Province, were used as the unit of analysis for this study because they were suspected of having an impact on the existing COVID19 pandemic, coupled with tax incentive regulations from the Government. Using path analysis with the Smart PLS application, this study found that the variables of tax socialization and the implementation of e-Filling had an effect

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