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Journal articles on the topic 'Tax Awareness and Education; Sales Tax on Services'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Noor, Alam, and Naveed Dr. "FACTORS AFFECTING VOLUNTARY TAX COMPLIANCE WITH A MODERATING ROLE OF TAX AWARENESS AND EDUCATION: EVIDENCE FROM IMPLEMENTED SERVICES TAX IN KHYBER PAKHTUNKHWA." AL-MISBAH research journal 3, no. 3 (2023): 125–38. https://doi.org/10.5281/zenodo.10977786.

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<strong>ABSTRACT</strong> This study investigates voluntary tax compliance in Khyber Pakhtunkhwa (KP), Pakistan, specifically looking at the Sales Tax on Services following the 2010 decentralization. The study investigates the impact of Tax Knowledge, on Tax Compliance with moderating role of Tax Awareness and Education by analyzing 440 KPRA-registered taxpayers with SPSS. This research aims to uncover factors that influence compliance in a location where legislation is always changing. The finding shows good insights for tax authority as well as for government the newly implemented service ta

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Alam, Noor, Dr Naveed, and Muhammad Kashif Saeed. "Effect of Tax Modernization on Voluntary Tax Compliance with a Moderating Role of Tax Awareness and Education: Evidence from Implemented Services Tax in Khyber Pakhtunkhwa." Journal of Asian Development Studies 13, no. 1 (2024): 916–31. http://dx.doi.org/10.62345/jads.2024.13.1.76.

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This study investigates voluntary tax compliance with the sales tax on services in Khyber Pakhtunkhwa (KP), Pakistan, after its decentralization in 2010 under the 18th amendment in the constitution of the Islamic Republic of Pakistan. Focusing on tax modernization and its impact on tax compliance, with the moderating role of tax awareness and education, the research examines data from 440 taxpayers registered with the Khyber Pakhtunkhwa Revenue Authority using SPSS-23 software. The aim is to identify the factors influencing tax compliance in a region experiencing legislative transformations, t

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Kaira, Lamin, Abdul Conteh, and Alhaji Mohamed Hamza Conteh. "EXAMINE THE EFFECTS OF GOODS AND SERVICES TAX (GST) AND ITS COMPLIANCE: REFERENCE TO SIERRA LEONE." PEOPLE: International Journal of Social Sciences 10, no. 1 (2024): 135–52. http://dx.doi.org/10.20319/pijss.2024.101.135152.

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This study analyzes the effects of (GST) and how it is being implemented in Sierra Leone. GST replaces previous taxes, including domestic sales tax, import sales tax, entertainment tax, hotel room tax, restaurant tax, food tax etc. The objectives of this study are to know the effect of GST on the Sierra Leone Economy, to know if GST implementation will lead to an increase in prices of goods and services; to assess GST compliance rate in Sierra Leone; and to know the reasons for GST implementation in Sierra Leone. The data collection method used both primary and secondary sources the study's pa

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Kaira, Lamin, Abdul Conteh, and Alhaji Mohamed Hamza Conteh. "EXAMINE THE EFFECTS OF GOODS AND SERVICES TAX (GST) AND ITS COMPLIANCE: REFERENCE TO SIERRA LEONE." PEOPLE: International Journal of Social Sciences 10, no. 1 (2024): 134–51. http://dx.doi.org/10.20319/pijss.2024.101.134151.

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This study analyzes the effects of (GST) and how it is being implemented in Sierra Leone. GST replaces previous taxes, including domestic sales tax, import sales tax, entertainment tax, hotel room tax, restaurant tax, food tax etc. The objectives of this study are to know the effect of GST on the Sierra Leone Economy, to know if GST implementation will lead to an increase in prices of goods and services; to assess GST compliance rate in Sierra Leone; and to know the reasons for GST implementation in Sierra Leone. The data collection method used both primary and secondary sources the study's pa

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Rahiem, Cheka, and Kenny Ardillah. "Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance." Accounting Journal of Binaniaga 7, no. 1 (2022): 1–16. http://dx.doi.org/10.33062/ajb.v7i1.489.

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The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determin

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C, Chittibabu, and Arun Kumar B. C. "A Study on Awareness and Perception of Consumers towards GST with Special Reference to Restaurants in Bengaluru City." International Journal for Research in Applied Science and Engineering Technology 10, no. 8 (2022): 945–53. http://dx.doi.org/10.22214/ijraset.2022.46303.

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Abstract: In India different kind of indirect taxes applied on goods and services by central and state government like Sales tax, VAT, Service tax, excise duty, entry tax etc., In the year 2017 Goods and Services Tax (GST) implemented all over the country with an intention of one nation, one tax and one market. The GST subsumed all the indirect taxes including taxes levied in restaurants like service tax, VAT etc. Taxes levied on services is a major contributor to government revenue. GST implementation has made an impact on consumers who pay taxes on services provided by restaurants. The objec

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Klau, Denitrius, and Wulan Dri Puspita. "Analisis peran konsultan pajak terhadap kepatuhan wajib pajak klien UMKM." Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) 7, no. 1 (2025): 44–53. https://doi.org/10.26905/j.bijak.v7i1.15084.

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This research about the role of tax consultants in taxpayer compliance aims to determine the obstacles experienced by Micro, Small, and Medium Enterprises (MSMEs) taxpayers and the role of tax consultants in overcoming the challenges of MSME taxpayers. The descriptive qualitative method was used for this research. Primary data was used by conducting interviews with the interviewers that were chosen. It focuses on the role of consultants in handling problems faced by their clients, especially those who have MSME businesses. The results stated that MSMEs have several obstacles such as; the lack

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Azhara, Putri Angelia, and Mujiyati. "Tax Awareness, Rational Attitudes, Fiscal Services, Tax Sanctions, Education Level, Environment and Taxpayer Compliance (Study at KPP Pratama Surakarta)." International Journal of Business Management and Technology 7, no. 1 (2023): 84–94. https://doi.org/10.5281/zenodo.7688046.

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This research is based on the fact that KPP Pratama Surakarta lacks public awareness of tax compliance. Efforts are therefore needed to improve taxpayer compliance. The purpose of this study was to determine the impact of tax awareness, rational attitudes, tax authorities, tax sanctions, educational level, and environment on tax compliance. The method used in this study is a quantitative method using a sample of 100 taxpayers registered at KPP Pratama Surakarta. The type of data used is primary data obtained through distribution of questionnaires. The data analysis method uses multiple regress

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Eli Setiawati, Yuppy Triwidatin, and Maria Magdalena Melani. "The Influence of Taxpayer Awareness, Tax Sanctions, Education Level, Fiscal Services and Online Tax Payment (E-Samsat) on Motor Vehicle Taxpayer Compliance in Sukabumi Regency." Indonesian Journal of Interdisciplinary Research in Science and Technology 1, no. 5 (2023): 291–312. http://dx.doi.org/10.55927/marcopolo.v1i5.4645.

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This study aims to determine the effect of taxpayer awareness, tax sanctions, education level, tax authorities and online tax payments (E-SAMSAT) on motor vehicle taxpayer compliance in Sukabumi Regency. This study uses quantitative research with survey methods. The population in this study were all motorized vehicle taxpayers who were registered at PPPD Sukabumi 1 District, Cibadak, which consisted of 369,165 taxpayers. Sampling of 100 motor vehicle taxpayers was carried out using the probability sample technique, simple random sampling method. The results showed that the influence of taxpaye

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Ahmed, Ather Maqsood. "From GST to RGST: A Raucous Ride (PANEL DISCUSSION-II)." Pakistan Development Review 49, no. 4II (2010): 761–64. http://dx.doi.org/10.30541/v49i4iipp.761-764.

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The transition from General Sales Tax (GST) to Reformed General Sales Tax (RGST) has become an intricate and controversial topic for no particular reason. Let me start the discussion by acknowledging that RGST is not a new tax as generally perceived, rather it is the old GST which when fully implemented would be a sufficiently broadened and extended version of the existing GST. The changes in the existing GST would include withdrawal of many of the exemptions and concessions that have been granted over time, gradual abolition of the zero-rating of domestic sales while maintaining zerorating of

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Franata, Michael Sandrico, and Khairudin Khairudin. "The Effect of Taxation Socialization, Taxpayer Awareness, Tax Sanctions and Tax Service Quality on Motor Vehicle Taxpayer Compliance." International Journal Of Education, Social Studies, And Management (IJESSM) 5, no. 1 (2025): 262–78. https://doi.org/10.52121/ijessm.v5i1.627.

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The financial stability of the state is greatly influenced by taxpayer compliance, which is an important element in the taxation system and increasing national income. The purpose of this study is to analyze the impact of tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle tax compliance. This study focuses on the development of independent variables, namely the quality of tax services, as a research novelty. Data were obtained through a survey of motor vehicle taxpayers in certain areas and analyzed using descriptive statistical methods and m

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MATHAI, ALEENA. "Impact of GST on Consumer Buying Behavior." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem42069.

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The introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a significant shift in the country’s indirect tax structure. This study explores the impact of GST on consumer buying behavior, particularly focusing on changes in spending patterns, price sensitivity, and perceptions of product quality. Additionally, the research delves into consumer confidence, awareness, and education regarding the new tax system. Findings indicate both positive and negative shifts in consumer behavior, with altered perceptions of price fairness and heightened awareness of product costs. T

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Setia, Karolina, and Herlambang Pudjo Santosa. "Analisis Kualitas Pelayanan, Pengetahuan Dan Pemahaman Wajib Pajak Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 3, no. 6 (2024): 179–89. http://dx.doi.org/10.56799/ekoma.v3i6.4792.

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This study aims to analyze the factors influencing the compliance of motorcycle taxpayers in Surabaya. Taxpayer compliance is crucial for increasing local tax revenue, which contributes to regional development. The study employs a qualitative method with a survey approach, where data are collected through questionnaires distributed to motorcycle owners in Surabaya. The independent variables analyzed include tax knowledge, taxpayer awareness, perceptions of tax services, penalties and fines, and trust in the government. The data analysis is conducted using multiple linear regression to determin

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Helen, Helen, and Neni Marlina Br Purba. "Analisis Kesadaran Perpajakan, Sanksi Perpajakan, Kualitas Pelayanan Perpajakan, Tingkat Pendidikan, dan Gender Terhadap Kepatuhan Wajib Pajak di KPP Pratama Batam Selatan." J-MAS (Jurnal Manajemen dan Sains) 8, no. 1 (2023): 56. http://dx.doi.org/10.33087/jmas.v8i1.913.

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The country's largest source of income is taxation, which is used to pay for all routine expenditures as well as national development. Thus, it can be said that the process of national development will not run smoothly without maximum tax revenue. Taxpayer compliance is closely related to tax revenue, because an increase in taxpayer compliance can result in an increase in tax revenue. However, it was found that the level of compliance of individual taxpayers registered at KPP Pratama Batam Selatan was still low in fulfilling existing tax obligations. There are a number of factors that influenc

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Gnawali, Achyut. "Tax Payers’ Knowledge Towards Value Added Tax in Nepal." Journal of Nepalese Business Studies 11, no. 1 (2018): 76–86. http://dx.doi.org/10.3126/jnbs.v11i1.24205.

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Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper an

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Mr., Nilesh Subhashlal Chorbele, and Sanvedi Rane Dr. "An Empirical Study of Challenges pertaining to the Input Tax Credit (ITC) under the Goods & Service Tax Regime." International Journal of Advance and Applied Research S6, no. 16 (2025): 31–36. https://doi.org/10.5281/zenodo.15130151.

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<em>This review paper critically examines the empirical challenges faced by businesses in claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. One of the key provisions of the GST law is the Input Tax Credit (ITC). ITC aims to eliminate cascading taxes by allowing businesses to offset the tax paid on inputs( Purchases ) against the tax collected on outputs ( Sales ). The paper highlights key challenges such as complex compliance procedures, technical issues in the GST portal, mismatches in supplier and buyer data, and lack of awareness among taxpayers. Furthermore, it

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Gorajodi Erling, Nuramalia Hasanah, and Indah Muliasari. "The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill its Obligations." Jurnal Akuntansi, Perpajakan dan Auditing 3, no. 1 (2022): 47–62. http://dx.doi.org/10.21009/japa.0301.04.

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This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax service quality, and education level to the motivation of personal taxpayers in fulfilling tax obligations. The sample of this research came from of 100 correspondences who are all registered as individual taxpayers in Pasar Rebo Tax Office. Sampling using accidental sampling with a significance level uses is 0.05. Based on the results of the study shows that taxpayers awareness has a positive effect on the motivation of personal taxpayers in fulfilling tax obligations, tax santions has a positive ef

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Hidayat, Suhidra, Putri Rizkiah, and Oktiya Erina. "Strategi Pemerintah Dalam Meningkatkan Kesadaran Pajak Di Indonesia." Al-Mizan : Jurnal Ekonomi Syariah 7, no. I (2024): 11–22. http://dx.doi.org/10.54459/almizan.v7ii.652.

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This research aims to explore and analyze the strategies implemented by the Indonesian government in an effort to increase tax awareness among the public. In addition, it is also to explain the challenges that must be faced by the government in increasing tax awareness and compliance. The type of research used in this research is descriptive qualitative research which aims to describe or illustrate a problem. The data source used is secondary data that researchers obtain from various sources. Some of the strategies that have been implemented by the Indonesian government in increasing tax aware

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Sahara, Lia Ira, Rijal Arslan, Khuzaeni Khuzaeni, and Rananda Septanta. "Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan pajak, dan Kesadaran Perpajakan terhadap Motivasi Membayar Pajak Wajib Pajak Orang Pribadi." PRODUKTIF: Jurnal Kepegawaian dan Organisasi 4, no. 1 (2025): 52–61. https://doi.org/10.37481/jko.v4i1.175.

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The motivation of individual taxpayers to fulfill their tax obligations remains a crucial issue in enhancing state revenue. This study investigates the influence of tax knowledge, service quality, and tax awareness on the motivation of individual taxpayers to pay taxes. Understanding these factors is essential for developing effective tax compliance strategies. Employing a causal-comparative design with a quantitative approach, the study targeted individual taxpayers as its population. Data were collected using a questionnaire and selected through incidental sampling. Analytical methods includ

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Asmuni, Shahariah, Sabariah Yusoff, and Nur Syuhadah Mohd Ses. "Acceptance towards Goods and Services Tax (GST) among local business communities." Journal of Emerging Economies and Islamic Research 5, no. 4 (2017): 62. http://dx.doi.org/10.24191/jeeir.v5i4.8837.

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The Goods and Services Tax (GST) has been introduced in Malaysia to replace the Sales and Services Tax (SST) to improve the efficiency of indirect tax collection. However, its implementation has not been fully understood by business people. This research aims to examine the key factors that have contributed to the level of acceptance towards GST among business communities in a local city, Johor Bharu. In this study, three variables were selected namely awareness, understanding and attitude. Using questionnaire as a research instrument, 100 sets of questionnaires were distributed. Multiple regr

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Asmuni, Shahariah, Sabariah Yusoff, and Nur Syuhadah Mohd Ses. "Acceptance towards Goods and Services Tax (GST) among local business communities." Journal of Emerging Economies and Islamic Research 5, no. 4 (2017): 62–72. https://doi.org/10.24191/jeeir.v5i1.6345.

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The Goods and Services Tax (GST) has been introduced in Malaysia to replace the Sales and Services Tax (SST) to improve the efficiency of indirect tax collection. However, its implementation has not been fully understood by business people. This research aims to examine the key factors that have contributed to the level of acceptance towards GST among business communities in a local city, Johor Bharu. In this study, three variables were selected namely awareness, understanding and attitude. Using questionnaire as a research instrument, 100 sets of questionnaires were distributed. Multiple regr

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Hartanto, Geraldi. "Analysis of Tax Knowledge, Tax Services, and Tax Socialization on the Compliance of Individual Taxpayers and Micro, Small, and Medium Enterprises with Tax Services as a Moderation Variable." Journal Research of Social Science, Economics, and Management 4, no. 10 (2025): 1587–99. https://doi.org/10.59141/jrssem.v4i10.851.

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Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is critical for Indonesia’s revenue stability, yet challenges persist due to low awareness and complex procedures. This study investigates how tax knowledge, socialization, and sanctions influence compliance, with tax services as a moderating variable. Using a quantitative approach, data were collected via online questionnaires from 73 MSME taxpayers in Jakarta and analyzed through PLS-SEM to test direct and moderated relationships. Results indicate that tax knowledge, socialization, and sanctions significantly affect compliance

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Darmansyah, Darmansyah. "IMPLEMENTASI PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH DALAM PERSPEKTIF UU NO.7 TAHUN 2021." CAPACITAREA : Jurnal Pengabdian kepada Masyarakat 2, no. 02 (2022): 69–78. http://dx.doi.org/10.35814/capacitarea.2022.002.02.9.

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ABSTRAK Dengan diberlakukannya Undang-undang Nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan, salah satunya mengatur tentang Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, menjelaskan bahwa barang kebutuhan pokok, jasa pendidikan, dan jasa kesehatan yang sebelumnya merupakan barang dan jasa tidak kena Pajak Pertambahan Nilai, terhitung mulai diberlakukannya Undang-undang ini menjadi barang dan jasa yang dibebaskan dari pengenaan Pajak Pertambahan Nilai dengan tujuan agar masyarakat berpenghasilan kecil dan menengah tetap terlindungi dari kenaikan harga karena

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Hyera, Dennis, and Emmanuel Isango. "Unlocking Tax Compliance: Key Factors Influencing SMEs in Ubungo Municipal Council, Tanzania." NG Journal of Social Development 14, no. 1 (2024): 32–45. http://dx.doi.org/10.4314/ngjsd.v14i1.3.

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This study examines the factors influencing tax compliance among Small and Medium Enterprises (SMEs) in Ubungo Municipal, Dar es Salaam, Tanzania. Using a cross-sectional research design, data were gathered from a sample of 150 SME owners through structured questionnaires. The study employed probability sampling, specifically simple random sampling, to select participants. Key findings indicate that older businesses and married owners are more likely to comply with tax obligations, while perceptions of corruption negatively impact compliance. Although higher education had a marginal effect, be

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Mwesigye, Boaz, and Dr Frederick Nsambu Kijjambu. "Tax Education and Income Tax Filing Compliance among Small Taxpayers in Mbarara City." American Journal of Accounting 6, no. 2 (2024): 1–19. http://dx.doi.org/10.47672/ajacc.1895.

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Purpose: This study aimed at establishing the relationship between tax education and income tax filing compliance among small taxpayers in Mbarara city. The study was driven by the fact that despite Uganda Revenue Authority’s efforts to improve tax compliance, income tax filing compliance is still low among small taxpayers in Uganda in general and Mbarara city in particular. Materials and Methods: A cross-sectional study design was used to collect data from 33,979 small taxpayers in Mbarara city out of which 31,324 were individual taxpayers while 2,655 were non-individual taxpayers. The

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Rahayu, Puji, and Imarotus Suaidah. "Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator." Owner 9, no. 1 (2025): 479–90. https://doi.org/10.33395/owner.v9i1.2516.

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In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling tec

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Java, Joanne, and Jessica Guevarra. "Awareness, Motivation, and Tax Compliance of Self-Employed Individuals and Professionals." Psychology and Education: A Multidisciplinary Journal 28, no. 7 (2024): 717–24. https://doi.org/10.5281/zenodo.14355451.

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This study determined the level of awareness, degree of motivation, and tax compliance of self-employed individuals and professionals in General Santos City, and whether the level of awareness and degree of motivation have a significant relationship with tax compliance.  This research used a descriptive and correlational design, utilizing the survey as the primary data-gathering method. Data from the Bureau of Internal Revenue (BIR) were also used to support the findings.  Multiple regression was used to analyze the data. The majority of the respondents are sole proprietors engaged i

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Baihaqi Riofiandi. "What are the Determinant Factors of Hotel Taxpayer Compliance With Tax Sanctions as a Moderation Variable ? : Multiple Linear Regression Analysis." Journal of Information Systems Engineering and Management 10, no. 22s (2025): 23–37. https://doi.org/10.52783/jisem.v10i22s.3468.

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This research aims to analyze the influence of taxpayer awareness, tax knowledge, and service quality on hotel taxpayer compliance in the Garut Regency, with tax sanctions as a moderating variable. Quantitative research methodology is employed. Primary data types are used in data gathering methods. A survey that was sent to 102 people who responded provided the primary data via Google form 5 point Likert based sampling using techniques of simple random sampling. Multiple linear regression analysis and moderated regression analysis using the interaction approach are the methods utilized to test

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Ma'ruf, Solehan, Ayuning Budiati, and Soesilo Wibowo. "Analysis of Tax Service Quality and Taxpayer Satisfaction During the Covid-19 Pandemic at the Pratama Tax Office Cileungsi, Bogor, West Java, Indonesia." Sinergi International Journal of Accounting and Taxation 1, no. 3 (2023): 156–67. http://dx.doi.org/10.61194/ijat.v1i3.134.

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Service is the effort to achieve public service quality for taxpayers, all services are provided through Integrated Service Centers (ISC) at each Tax Service Office (TSO) and at Tax Service, Counseling, and Consultation Offices (TSCTCO) throughout Indonesia's tax areas, and taxpayers' satisfaction with the services provided by KPP Pratama Cileungsi, as well as the initiatives undertaken and planned by KPP Pratama Cileungsi to improve service quality during the Covid-19 pandemic. This study identified several issues: 1) Taxpayer satisfaction with tax services at the Tax Service Office KPP Prata

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Meilinda, Riska, Lindya Lindya, and Aoliyah Firasati. "The Effect of Taxpayer Awareness, Tax Sanctions, Fiscal Service Quality, and Education Level on Individual Taxpayer Compliance at KPP Pratama Cirebon Dua." Journal of Social Science (JoSS) 3, no. 7 (2024): 1578–95. http://dx.doi.org/10.57185/joss.v3i7.346.

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The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respond

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Quito Sumba, Hilda Catalina, Ana Karen Sosa Loor, Miguel Ángel Enríquez Jácome, and Jenrry Fredy Chávez-Arizala. "Tax culture and its relationship with tax evasion in Ecuador." Multidisciplinar (Montevideo) 3 (January 1, 2025): 59. http://dx.doi.org/10.62486/agmu202559.

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Introduction: taxes are mandatory contributions that all Ecuadorians who have an economic activity of goods or services must pay to the state so that it can in turn properly manage that money for the benefit of the people.Objective: to characterize aspects related to tax culture and tax evasion in Ecuador.Method: a review of the available bibliography in databases such as SciELO, Scopus and ClinicalKey was carried out, from which a total of 13 related articles were consulted, empirical methods such as logical history and analysis and synthesis were used.Results: taxes are the main means of inc

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Edori, D. S. "Electronic Tax Services and the Ease of Tax Compliance in Nigeria." Journal of Accounting and Financial Management 9, no. 9 (2023): 212–28. http://dx.doi.org/10.56201/jafm.v9.no9.2023.pg212.228.

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In order to increase tax compliance, the FIRS introduced the electronic tax services. Therefore, this study was undertaken in order to ascertain if the electronic tax services have significant impact on the ease of tax compliance. Anchoring on the positivism paradigm, the survey design was picked as the research design. The questionnaire been the instrument adopted for data collection, was distributed to 106 carefully selected from the infinite population. Using the PPMC in analysing the primary data, the study’s assessment found “e-registration”, “e-stamp duty”, “e-tax payment”, “e-receipt”,

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Putri, Cici Ardina Prayitno, and Erry Andhaniwati. "Analysis of Output Tax Calculation in Pharmaceutical Wholesale Trade: Case of PT Effata Fajar." Amnesty: Jurnal Riset Perpajakan 7, no. 2 (2024): 211–17. https://doi.org/10.26618/jrp.v7i2.15702.

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Although there are many other industries that bring in money for the country, such as oil and gas, export-import, and international aid, Indonesia is one of the countries that reports taxes every year and makes up the largest part of the state budget. Taxes are used to finance development carried out by the government in a country, such as infrastructure development, managing education and health. In taxation there is an output tax carried out by Taxable Entrepreneurs (PKP) who sell goods or services. Sales is an important aspect for a company. Pharmaceutical companies, such as those listed on

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Sapidin, Susan, Saliza Abdul Aziz, and Zainol Bidin. "UNDERSTANDING THE ROLE OF TAX SERVICES IN SHAPING COMPLIANCE BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW." Advanced International Journal of Business, Entrepreneurship and SMEs 7, no. 24 (2025): 187–208. https://doi.org/10.35631/aijbes.724013.

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Considering the significant increase in tax services in encouraging taxpayer compliance, this Systematic Literature Review (SLR) investigates the effect of the diverse tax service dimensions on compliance behavior in different contexts. Alongside the growth of digitalisation and a more end-user-focused approach by tax authorities, the association between tax services and compliance has become disjoint in current research. To fill this void, this paper has undertaken a systematic review of empirical evidence to provide an overall view of how tax services influence compliance behaviour. Followin

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Panggiarti, Endang Kartini, and Sudati Nur Sarfiah. "The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java." Basic and Applied Accounting Research Journal 1, no. 2 (2022): 63–71. http://dx.doi.org/10.11594/baarj.01.02.02.

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Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services. Because the payment of this tax is an obligation, community compliance becomes very important to spur state tax revenues. This research aims to determine tax revenue, education, taxpayer awareness of tax compliance. This research method is quantitative, and uses questionnaires with 188 respondents spread throughout Central Java. Researchers h

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Mitchell, Jessica, Giuseppina Testa, Miguel Sanchez Martinez, Paul N. Cunningham, and Katarzyna Szkuta. "Tax incentives for R&D: supporting innovative scale-ups?" Research Evaluation 29, no. 2 (2019): 121–34. http://dx.doi.org/10.1093/reseval/rvz026.

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Abstract This article investigates the impact of tax incentives targeting young innovative firms and broader R&D tax incentives where effects on young firms are observed. It examines effects on R&D additionality, R&D wages, employment growth, turnover growth, and sales growth from innovative activities. It draws on academic literature and policy evaluation studies and uses a mixed-method approach based on evaluation synthesis. Evidence on the effectiveness of tax incentives on young and small firms’ employment and economic performance is relatively limited, largely due to a dearth

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Putri, Mareta, and Luk Luk Fuadah. "Systematic Literature Review: SMEs Tax Compliance in National and Internatioanl Perspectives." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 6, no. 2 (2025): 111–28. https://doi.org/10.47747/jismab.v6i2.2731.

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Tax compliance is a strategic issue in the taxation systems of developing countries, including Indonesia, especially among Micro, Small, and Medium Enterprises (MSMEs) that contribute significantly to the Gross Domestic Product (GDP) but still show low levels of tax compliance. This study aims to conduct a Systematic Literature Review (SLR) of 30 national and international scientific articles discussing factors that influence MSME tax compliance. The results of the study indicate that Indonesian studies focus more on internal factors such as tax knowledge, awareness, socialisation, and fiscal

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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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Gishela, Myken Vanda, and Rian Sumarta. "Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang." Media Bisnis 13, no. 2 (2021): 239–56. http://dx.doi.org/10.34208/mb.v13i2.1745.

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The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131

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Afrida Yani Siahaan, Nurhalizah Nurhalizah, Vinka Atira Werdy, and Galih Supraja. "Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal." International Journal of Economics, Management and Accounting 2, no. 1 (2024): 127–33. https://doi.org/10.61132/ijema.v2i1.402.

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The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approa

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Rimawati, Yuni, and Heru Tjaraka. "The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory." International Journal of Professional Business Review 8, no. 5 (2023): e02214. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2214.

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Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers in Indonesia based on their awareness as citizens and professionals. By analogizing it with a football tournament, we used social contract theory as a theoretical lens and professional ethics. Theoretical framework: Social contract theory is used to explore the professionalism of tax consultants in balancing the interests of themselves, their clients, and the state in Indonesia through the analogy of a soccer tournament. Tax is one of the obligations of citizens towards the state. In addition, in t

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Rifka, Fakhrur Rozi. "PENYULUHAN TENTANG PPH 23 DAN PELAPORAN SPT TAHUNAN ORANG PRIBADI PADA PT CAHAYA RIZKI SAHABAT ANREG." Dedikasi: Jurnal Pengabdian Kepada Masyarakat 5, no. 1 (2025): 106–12. https://doi.org/10.46368/dpkm.v5i1.3054.

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Taxation is the people's contribution to the state treasury based on law (which can be enforced) without receiving direct reciprocal services (consideration) that can be specifically indicated, and is used to cover public expenditures. Through this community service activity, the goal is to provide an understanding of Income Tax Article 23 to support work implementation at PT Cahaya Rizki Sahabat Anreg (CHR Office) and to offer insights into the process of reporting Income Tax Article 21 for managing personal staff responsibilities as individual taxpayers. The method for this activity involves

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Rusni, Ruhaya Binti, Mohd Taufik Bin Mohd Suffian, Masetah Ahmad Tarmizi, Liyana Ab Rahman, Siti Marlia Shamsudin, and Gilang Ramadhan. "Decoding Corporate Tax Avoidance: What University Students Can Learn from Malaysian Public Firms?" International Journal of Research and Innovation in Social Science IX, IIIS (2025): 2784–97. https://doi.org/10.47772/ijriss.2025.903sedu0211.

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Taxation is critical to sustaining government revenue and funding public services, thus future business and accounting professionals must examine corporate tax behavior. This study investigates the causes of tax evasion among Malaysian publicly traded companies from 2018 to 2022, providing both academically and pedagogically useful findings. The study, which focuses on company size, profitability, leverage, capital intensity, and inventory intensity, uses the Effective Tax Rate (ETR) as a proxy for tax avoidance. The study finds strong negative correlations between tax avoidance and both firm

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Siregar, Benny Sinomba, Isnaini Isnaini, and Budi Hartono. "Analisis Kinerja Birokrasi Pelayanan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Kota Medan." Journal of Education, Humaniora and Social Sciences (JEHSS) 5, no. 4 (2023): 3130–40. http://dx.doi.org/10.34007/jehss.v5i4.1754.

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This study aims to determine the Bureaucratic Performance of Land and Building Tax Services in the Urban and Rural Sector (PBB-P2) in Increasing Regional Original Income at the Regional Tax and Retribution Management Agency in Medan City and to find out and analyze what factors support and inhibit it. The research method used is descriptive research with observation data collection instruments, documentation studies and interviews, while the data analysis is descriptive analysis. The results of this study indicate that the performance of the Regional Tax and Retribution Management Agency in op

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Choolwe, Nachibanga, and Kabubi Marvin. "Analyzing Tax Compliance Perceptions of Financial Sector Emerging SMEs: A Case Study of Kasama District." International Journal of Advanced Multidisciplinary Research and Studies 5, no. 2 (2025): 160–67. https://doi.org/10.62225/2583049x.2025.5.2.3824.

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Tax compliance is a crucial aspect of business operations, yet many small and medium-sized enterprises (SMEs) struggle to meet their obligations, particularly in emerging economies. This study examines the impact of taxation and compliance on SMEs in Zambia’s financial services sector, with a focus on Kasama District. Using a quantitative research approach, the study analysed data from 65 SMEs, achieving a response rate of 97%. The findings highlight that while most SMEs are aware of their tax obligations, they face considerable challenges such as high tax rates, complex regulations, and burea

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Surugiu, Marius-Răzvan, Valentina Vasile, Camelia Surugiu, Cristina Raluca Mazilescu, Mirela-Clementina Panait, and Elena Bunduchi. "Tax Compliance Pattern Analysis: A Survey-Based Approach." International Journal of Financial Studies 13, no. 1 (2025): 14. https://doi.org/10.3390/ijfs13010014.

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This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was develop

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Martinus Robert Hutauruk. "The influence of taxation behavior on income tax payment." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 1129–38. http://dx.doi.org/10.30574/wjarr.2023.18.2.0953.

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This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regressio

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Martinus, Robert Hutauruk. "The influence of taxation behavior on income tax payment." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 1129–38. https://doi.org/10.5281/zenodo.8414036.

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This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regre

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Meidiyustiani, Rinny, Qodariah Qodariah, and Sekar Sari. "PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM." Jurnal Bina Akuntansi 9, no. 2 (2022): 184–97. http://dx.doi.org/10.52859/jba.v9i2.215.

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This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax office

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Widiani, Viny, and Estralita Trisnawati. "The Impact of Transfer Pricing, Capital Intensity, Thin Capitalization on Tax Avoidance with Sales Growth as Moderating Variabel in Pharmaceutical and Health Companies Listed on Indonesia Stock Exchange 2017-2022." Ganaya : Jurnal Ilmu Sosial dan Humaniora 7, no. 3 (2024): 110–23. http://dx.doi.org/10.37329/ganaya.v7i3.3322.

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In Indonesia, current tax regulations aim to address these practices through rules like transfer pricing, restrictions on interest deductions on loans from affiliated companies (thin capitalization rules), and asset depreciation rules. However, companies often seek loopholes or new strategies to reduce their tax obligations. This study aims to evaluate the impact of transfer pricing, capital intensity, and thin capitalization on tax avoidance practices in the health and pharmaceutical sector in Indonesia. This is particularly relevant as health sector companies listed on the Indonesia Stock Ex

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