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Journal articles on the topic 'Taxpayers' perception'
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1
Wulandari, Siska, and Indra Cahya Setyawan. "PENGARUH PEMAHAMAN PAJAK, SISTEM PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX AVOIDANCE." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 1 (2022): 140–50. http://dx.doi.org/10.46306/rev.v3i1.83.
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This study aims to analyze taxpayers' perceptions of tax avoidance. This study consists of three independent variables and one dependent variable. The independent variables in this study are tax understanding, tax administration system, and machiavellian nature. Meanwhile, the dependent variable is the taxpayer's perception of tax avoidance. This study uses a quantitative approach and the data used are primary data obtained from the dissemination of questionnaires. The population of this study is taxpayers in Bekasi Regency. The sample in this study was taxpayers in Cikarang. The total sample of 51 respondents and the sample that can be analyzed amounted to 50 respondents. Analysis of research data using descriptive analysis and multiple regression with the SPSS version 23 program. The results showed that partially, the tax administration system and the machiavellian nature did not affect the taxpayer's perception of tax avoidance because the test results were greater than the predetermined significant value, while knowledge and taxpayers' understanding had a positive effect on taxpayers' perceptions of tax avoidance. The limitation of this study is not to use variable types of sanctions and taxpayer compliance, so that it cannot be known the influence of these variables in providing opinions or perceptions about tax avoidance
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Ni Wayan Nuratni, Agus Wahyudi Salasa Gama, and Anak Agung Made Sastrawan Putra. "KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK." Journal of Applied Management and Accounting Science 4, no. 2 (2023): 91–107. http://dx.doi.org/10.51713/jamas.v4i2.86.
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Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.
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Sari, Dian Purnama. "PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK." Akutansi Bisnis & Manajemen ( ABM ) 27, no. 1 (2020): 15. http://dx.doi.org/10.35606/jabm.v27i1.550.
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This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God
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Efrinal, Efrinal, and Putri Fitrilia Ariyanti. "Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021)." AKRUAL : Jurnal Akuntansi dan Keuangan 3, no. 2 (2022): 62–76. http://dx.doi.org/10.34005/akrual.v3i2.1738.
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This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.
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Sudarno, Sudarno, Suyono Suyono, Yusrizal Yusrizal, and Vivian Regita. "THE EFFECT OF TAXATION UNDERSTANDING, TAX PERCEPTION ON APPLICATION OF AMENDMENT TO GOVERNMENT REGULATION NO. 46 OF 2013 BECOME NO. 23 OF 2018 ON SANCTIONS OF TAXATION AND PERSONAL MSME TAXPAYER COMPLIANCE IN PEKANBARU." Jurnal Aplikasi Manajemen 19, no. 1 (2021): 99–111. http://dx.doi.org/10.21776/ub.jam.2021.019.01.10.
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This study aims to determine the effect of (1) Taxation Understanding on the Compliance of Personal MSME Taxpayers, (2) Taxpayers Perception Regarding Application of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on the Compliance of Personal MSME Taxpayers, (3) Taxation Understanding on Tax Sanctions, (4) Taxpayers Perception about the Implementation of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on Tax Sanctions, and (5) Tax Sanctions on Compliance of Personal MSME Taxpayers in Pekanbaru. The data was analyzed using Structural Equation Model (SEM). The results of this study indicate taxation understanding and taxpayer perceptions about the application of the amendment to PP No. 46 of 2013 become PP No. 23 of 2018 does not significantly affect Personal MSME Taxpayers. Taxation understanding and taxpayer perceptions about the application of the amendment to PP No. 46 of 2013 become PP No. 23 of 2018 has a significant effect on tax sanctions. Taxation sanctions significantly influence individual Personal MSME Taxpayers.
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Efendi, Zahro Ilmi, and Eka Fauzihardan. "Pengaruh Religiusitas, Personality, dan Gender terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak." JURNAL EKSPLORASI AKUNTANSI 5, no. 4 (2023): 1442–57. http://dx.doi.org/10.24036/jea.v5i4.1150.
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This study examines the effect of religiosity, personality, and gender on taxpayer perceptions of tax evasion. The sample was determined using the slovin formula and 400 WPOP samples were obtained. The type of data is primary data using multiple regression analysis. The results of this study are religiosity has a significant negative effect on the perception of taxpayers, personality has a significant positive effect on perceptions of taxpayers, and gender has no effect on perceptions of taxpayers.
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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, and Yudi Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (2021): 19. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(19).
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The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research
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Karolina, Monika, and Naniek Noviari. "Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi." E-Jurnal Akuntansi 28, no. 2 (2019): 800. http://dx.doi.org/10.24843/eja.2019.v28.i02.p01.
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The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.
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Hidayatulah, Arif. "Determinant of Taxpayer Compliance Among SMEs During Covid-19 Pandemic." Jurnal Sistem Informasi, Akuntansi dan Manajemen 4, no. 1 (2024): 64–73. http://dx.doi.org/10.54951/sintama.v4i1.683.
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This study aims to determine the effect of taxpayer knowledge, tax awareness, and tax incentives on MSME taxpayer compliance during the covid-19 pandemic in Kampar. This quantitative research uses data obtained through a questionnaire survey distributed to MSME taxpayers who are registered at KPP Pratama Bangkinang. A total of 100 samples were obtained and further processed. Data were analyzed using multiple regression to test the hypothesis. The results show that MSME taxpayer compliance in Bangkinang is strongly influenced by taxpayer knowledge, that tax knowledge is something that is known to humans about taxation, both taxpayers, tax benefits, tax rates, tax sanctions, and so on. Taxpayer awareness is formed by the dimensions of the taxpayer's perception, knowledge of the taxpayer, characteristics of the taxpayer, and tax counseling. Tax incentives are proven to affect taxpayer compliance
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Nurachman, Indriyani Astuti, Catur Martian Fajar, and Adi Suparwo. "DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT." Jurnal Apresiasi Ekonomi 7, no. 1 (2019): 95–102. http://dx.doi.org/10.31846/jae.v7i1.204.
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Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung.
 Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion
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Zaenal Afifi, Nanik Ermawati,. "Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program." Jurnal Akuntansi 22, no. 3 (2018): 454. http://dx.doi.org/10.24912/ja.v22i3.399.
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The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
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Jeandry, Gregorius. "Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance." International Journal of Accounting & Finance in Asia Pasific 6, no. 2 (2023): 120–32. http://dx.doi.org/10.32535/ijafap.v6i2.1788.
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The purpose of this study is to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of the fiscus, and the motivation of taxpayers on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers had a positive effect on taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
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Prihastuti, Asepma Hygi, Dodi Agusra, Deviana Sofyan, and Saipul Al Sukri. "The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program." Adpebi International Journal of Multidisciplinary Sciences 1, no. 1 (2022): 31–44. http://dx.doi.org/10.54099/aijms.v1i1.202.
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This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
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Melando, Nelinda, and Waluyo Waluyo. "Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Jurnal ULTIMA Accounting 5, no. 2 (2013): 17–37. http://dx.doi.org/10.31937/akuntansi.v5i2.150.
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This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable. The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance.
 Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance
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Putri, Trisandi Eka. "The Effect Of Tax Awareness, Quality Of Service Tax Officers And Tax Socialization To Compliance Taxpayers Pp 23 Year 2018 Concering Tax Payers That Have Certain Bruto Circulars With The Perception Of Tax Justice As Variable Pemoderation." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 11, no. 1 (2020): 66–98. http://dx.doi.org/10.33558/jrak.v11i1.1886.
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This study aims to determine the effect of taxpayers awareness, tax service quality and tax socialization on PP 23 Year 2018 tax compliance with perceptions of tax fairness as a moderating variable on KPP Pratama Subang Tax Office. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires. The population in this study are taxpayers who have businesses/SMEs in Subang Regency, and samples in this study are SMEs taxpayers registered in KPP Pratama as many as 155 respondents. Hypothesis testing using multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that taxpayers awareness has a positive effect on taxpayer compliance, tax service quality has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, in addition simultaneous awareness of taxpayer, quality of tax services, and influential tax socialization positive for taxpayer compliance. However, with the inclusion of moderating variables namely the perception of tax fairness does not strengthen or weaken the awareness of taxpayers on taxpayer compliance, perceptions of tax justice do not strengthen or weaken the quality of tax services and perceptions of tax fairness do not strengthen or weaken taxation socialization on tax compliance.
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Suyanto, Suyanto, and Ika Septiani Putri. "PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN." Jurnal Akuntansi 5, no. 1 (2017): 49. http://dx.doi.org/10.24964/ja.v5i1.256.
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ABSTRACT: This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty not had influence positive and significant toward Taxpayer Compliance it is proven by the value of tamount < ttable (1,386 < 1,9901) and significantly 0,170 > 0,05,, Motivation to Pay Taxes influence has positive and significant toward Taxpayer Compliance it is proven by the value of tamount > ttable (2,125 > 1,9901) and significantly 0,037 < 0,05, Perception taxpayers on tax amnesty and Motivation to Pay Taxes has positive and significant toward Taxpayer Compliance it is proven by the value of Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..
 Key Words : Perception taxpayers on tax amnesty, Motivation to Pay Taxes, and Taxpayer Compliance
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Tapiory, Beatrix Brigita, Widi Dwi Ernawati, and Fathimatus Zahro Fazda Oktavia. "The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings." Jurnal Akuntansi Bisnis dan Humaniora 10, no. 2 (2023): 56–64. http://dx.doi.org/10.33795/jabh.v10i2.4765.
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This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires. The population in this research was land and building taxpayers which are registered in Malang City. The number of research population was 283,451 taxpayers with the sampling technique using simple random sampling and slovin formula. The samples obtained for this study were 100 taxpayers. The data analysis technique used multiple linear analysis. The results of this research indicated that taxpayer comprehension, taxpayer awareness, and the perception of sanctions had a positive significant effect on land and building taxpayer compliance in Malang City. The results also showed that taxpayer comprehension, taxpayer awareness, and the perception of sanctions simultaneously had a positive significant effect on land and building taxpayer compliance in Malang City.
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widya, klarista, Maryani Maryani, and Arif Makhsun. "Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi." Reviu Akuntansi, Manajemen, dan Bisnis 2, no. 1 (2022): 41–54. http://dx.doi.org/10.35912/rambis.v2i1.1047.
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Abstract: Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance. Keywords: 1. Corruption perception 2. service quality 3. individual taxpayers compliance
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Kristiawati, Endang, Wilda Sari, Ali Afif, Jaurino Jaurino, Risal Risal, and Febriati Febriati. "Impact Of Pandemic On Tax-Paying Compliance." Journal of Accounting and Taxation 3, no. 1 (2023): 54–64. http://dx.doi.org/10.47747/jat.v3i1.1082.
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This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.
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., Waluyo. "PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jurnal Ilmiah Binaniaga 8, no. 01 (2019): 89. http://dx.doi.org/10.33062/jib.v8i01.319.
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This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.
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Zulma, Gandy Wahyu Maulana, Lutfi Lutfi, and Muhammad Gowon. "Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak." Ekonomis: Journal of Economics and Business 3, no. 2 (2019): 113. http://dx.doi.org/10.33087/ekonomis.v3i2.70.
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The aim of this study to investigate empirical evidence about the fundamental perceptions of taxpayers related to tax administration and tax policy on tax compliance. This research is a quantitative study using a questionnaire in 5 Likert scales. The sample of observations in this study amounted to 110 respondents with different backgrounds. The results of this study indicate that there is a proven positive effect between the fundamental perceptions of taxpayers from administrative factors and tax policies on tax compliance. The higher the taxpayer's perception of the tax administration and government tax policy, the higher the taxpayer's motivation to comply with it.
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Wibisono, Arif Fajar, and Yudha Catur Kusuma N. "Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, no. 2 (2017): 169–80. http://dx.doi.org/10.32477/jrm.v4i2.257.
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This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.
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Wibisono, Arif Fajar, and Yudha Catur Kusuma N. "ANALISIS PERSEPSI KORUPSI PAJAK DAN IKLIM ORGANISASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, no. 2 (2017): 169–80. http://dx.doi.org/10.32477/jrm.v4i2.54.
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This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.
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Yücedoğru, Recep, and İdris Sarisoy. "Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters." CESifo Economic Studies 66, no. 3 (2020): 285–300. http://dx.doi.org/10.1093/cesifo/ifz020.
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Abstract This article aims to investigate the effect of tax amnesties on tax compliance decisions of taxpayers. In particular, we focused on Turkish taxpayers’ fairness perceptions and their voluntary tax compliance after the recent legislation of 6736, which is claimed to be the biggest tax amnesty (for example, tax debt restructuring legislation) in the last decade. This article also investigates the difference between tax amnesty benefiters and non-benefiters when it comes to their tax compliance and fairness perceptions. This article starts with a summary of the literature with a particular focus on Turkey. The research looks into the influence of the perception of tax amnesties on fairness and tax compliance of taxpayers while controlling for widely discussed factors that influence tax compliance such as risk awareness and government trust. The survey was conducted with 1028 participants and a structural model was constructed to test for the above-mentioned effects. We found fairness perception of the taxpayers is negatively affected by tax amnesties. Additionally, the findings showed that acceptance/approval of taxpayers on tax amnesty practice is effective on taxpayer compliance. Finally, only tax amnesty benefiters’ fairness perception is negatively influenced by tax amnesties while the effect is not significant on benefiters.
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Sukanto, Eman, and Alif Nafiah. "PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)." ProBank 3, no. 1 (2018): 52–63. http://dx.doi.org/10.36587/probank.v3i1.249.
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This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance
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Sukanto, Eman, and Alif Nafiah. "PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)." ProBank 3, no. 1 (2018): 52–63. http://dx.doi.org/10.36587/probank.v3i1.249.
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This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance
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Fajriana, Nadia, Erwin Saraswati, Nurkholis, and Mohamad Khoiru Rusydi. "The role of perceived fairness, trust, and motivation on tax compliance." Asian Economic and Financial Review 15, no. 5 (2025): 766–78. https://doi.org/10.55493/5002.v15i5.5393.
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This article aims to analyze the influence of perceptions of procedural, distributive, and retributive fairness, cognitive-based trust, and motivation based on a commitment to voluntary compliance of small and medium enterprise (SME) taxpayers in Surabaya, East Java, Indonesia. The theoretical basis of this study is the theory of motivation and the Slippery Slope Structure. This article uses convenience sampling and a survey approach by distributing questionnaires with digital instruments, and the total number of responses from SME taxpayers is 117. Concrete evidence from the analysis shows that perceptions of fairness (distributive and retributive) and trust (cognitive) increase voluntary tax compliance of SME taxpayers. Motivation (commitment) plays an important role in mediating the perception of (procedural) fairness because the perception of procedural fairness is related to the taxation system: calculating, paying, and reporting, and including if there are things that do not comply with applicable regulations (being inspected and punished), so taxpayers need to convince themselves of their obligations as taxpayers and believe that the system is fair. This study provides a framework for analyzing tax compliance models, which consider perceptions of fairness, taxpayer trust in tax authorities, and commitment to play a major role in voluntary tax compliance, especially among SME taxpayers.
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Rahayu, Puji, and Imarotus Suaidah. "Pengaruh Keadilan, Perilaku, Persepsi Penerapan Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 3, no. 4 (2022): 939–45. http://dx.doi.org/10.47065/ekuitas.v3i4.1553.
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Changes in tax regulations that often change make people less understanding. This change is also felt by MSME taxpayers. Initially, the MSME tax was regulated in PP 46 of 2013, which was amended by PP 23 of 2018, and lastly was amended by the HPP Law. This relatively short change has given rise to various perceptions by MSMEs. There is a perception that there is no aspect of justice in the indications that the behavior of taxpayers tends to not comply with these regulations. So the researcher wants to raise this issue for research. The purpose of this study was to determine the effect of justice, behavior and perceptions of the ease of implementing the HPP Law on MSME taxpayer compliance in the city of Kediri in 2022. This study used quantitative research. The data source used is primary data. The sampling method used purposive sampling. The data analysis technique used is SPSS with multiple linear regression analysis method. The results showed that partially fairness had a significant positive effect on taxpayer compliance. Taxpayer behavior and perception of convenience have no effect on taxpayer compliance. However, simultaneously justice, behavior, and perception of convenience affect taxpayer compliance. The implication of this research is for tax officers to provide assistance to WP UMKM. So that MSMEs appear to have a positive perception of justice and behave by paying taxes on time.
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Hutapea, Herti Diana, Amran Manurung, and Kristiani Sihotang. "Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 4, no. 3 (2023): 987–95. http://dx.doi.org/10.47065/ekuitas.v4i3.2889.
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The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
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Larasati, Anisa Widya, Dyah Probowulan, and Achmad Syahfrudin. "Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (2019): 208–16. http://dx.doi.org/10.31539/costing.v3i1.816.
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E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance.
 Keywords: E-Filling, Perception, E-Filing System Quality, Complaints
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Pangesti, Nitami Galih, Bani Alkausar, Prinintha Nanda Soemarsono, Hanifiyah Yuliatul Hijriah, and Azrul Abdullah. "Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME." TIJAB (The International Journal of Applied Business) 7, no. 2 (2023): 185–95. http://dx.doi.org/10.20473/tijab.v7.i2.2023.50103.
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Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The issue of low taxpayer compliance is not a significant problem to solve, considering that the domino effect will cause more critical issues in the future. Objective: This study tries to demonstrate additional elements that affect tax compliance, such as the psychological factors of taxpayers and to find out the motives that influence taxpayers. It becomes essential to consider how a person's behavior is influenced by self-perception regarding the system, beliefs, and sanctions before the taxpayer finally voluntarily fulfills their tax obligations. Method: Through the use of a survey, this study employs a quantitative methodology. The poll was conducted via distributing Google forms with questionnaires for respondents to complete on their own. Then, using AMOS Graphic, structural equation modeling (SEM) analytic techniques were used to analyze the data. Results: This study demonstrates that trust and voluntary tax compliance are unaffected by conceptions of fairness (procedural justice, distributive justice, and retributive justice). Meanwhile, perceptions of risk and trust affect voluntary tax compliance. Conclusion: This shows that MSME taxpayers carry out voluntary tax compliance because they believe that the tax authority can detect non-compliance. In addition, MSME taxpayers increase voluntary tax compliance to avoid penalties due to tax risks arising from the internal and external risks they have. Keywords: voluntary tax compliance; perceptions of justice; trust; perception of risk; MSME
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Dissanayake, N., and B. W. R. Damayanthi. "Factors Influencing Tax Evasion: The Perception of Sri Lankan Medium-Sized Taxpayers." Vidyodaya Journal of Humanities and Social Sciences 09, no. 01 (2024): 01–26. http://dx.doi.org/10.31357/fhss/vjhss.v09i01.01.
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This quantitative study investigates the taxpayers’ perceptions of tax evasion. The tax evasion determinants were considered as institutional, economic, socio-psychological, and political and legal factors. Using a 5-point Likert scale, this study looked at 436 medium-sized entrepreneurs in the Colombo district to determine the most influential determinant of tax evasion. The survey responses were gathered through a questionnaire. The results show that socio-psychological and economic factors have a significant and negative impact on medium-sized taxpayers’ income tax evasion behaviour while institutional and political and legal factors have a weak association on tax evasion. The findings show that tax evasion is influenced by socio-psychological factors such as fairness of the tax system, moral obligation, and social influences, as well as economic factors such as tax rates, penalties, audit, and taxpayer privileges. The results highlight that in the Sri Lankan context, socio-psychosocial factors are regarded as a very crucial determinant that impacts individual income tax evasion. In addition, it offers insight into the influence of gender of business owner on tax evasion behaviour. Results suggest that medium- sized taxpayers’ tax evasion behaviors could be changed if tax policy decisions contemplate more on taxpayer’s psychological condition and affordability to pay tax. Distributing the tax burden to a greater number of taxpayers will help to increase tax compliance.
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Sihite, Putriani Magdalena, Didik Riyanto, and Abdillah Abdillah. "Level of Taxpayer Trust in Tax Officials (Study on Taxpayers in Bekasi City)." Innovation Business Management and Accounting Journal 2, no. 3 (2023): 215–19. https://doi.org/10.56070/ibmaj.v2i3.64.
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This study aims to understand the perception of the level of trust of taxpayers towards tax officials. This type of research is descriptive quantitative with research data obtained directly from respondents' answers to questionnaires. The population in this study is individual taxpayers registered in Bekasi city. The sampling technique used in this study is a simple random sampling technique. The results showed that the perception of the level of trust in the character of tax officials states that taxpayers believe in the character of tax officials which includes attitude, personality and integrity. Then the perception of the level of trust in the performance of tax officials which includes leadership, discipline and competence of tax officials where taxpayers lack confidence in the performance of tax officials. Therefore, the perception of the level of taxpayer trust in tax officials from the overall survey results which include character and performance states that taxpayers lack trust even though the results of the survey trust in the character of taxpayers trust but are very close to less trust.
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Rosmawati, Rosmawati. "PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK." Amnesty: Jurnal Riset Perpajakan 4, no. 1 (2021): 99–113. http://dx.doi.org/10.26618/jrp.v4i1.5311.
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This study has a perception that tax justice affects personal taxpayers at KPP Pratama Makassar Utara. The statistical method used to test the hypothesis is multiple regression. The results showed that the perception of tax justice has a positive and significant effect on taxpayer comments. The better tax justice, the more taxpayers will be in paying taxes. the level of individual taxpayers on the dimension of perceived tax justice by self-interest.
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Aliyudin, Rizal Sukma, Eva Fauziah Ahmad, and Nissa Nizhan. "PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 2, no. 2 (2021): 182–200. http://dx.doi.org/10.31949/j-aksi.v2i2.1615.
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This study aims to determine the effect of taxation systems, discrimination, technology and tax information on the perception of taxpayers at Majalengka University regarding tax evasion. The data used in this study are primary data. Primary data were obtained from questionnaires and measured using a Likert scale. The population used in this study is an individual taxpayer at Majalengka University. This sampling technique used saturated sampling with a sample of 280 respondents. The data analysis used descriptive analysis, verification analysis, classical assumption test, multiple linear regression analysis, determination coefficient analysis and hypothesis testing with the help of SPSS version 21.
 The results showed that: (1) the taxation system had no significant effect on taxpayers' perceptions of tax evasion; (2) discrimination has a significant effect on taxpayers' perceptions of tax evasion; (3) technology and tax information do not have a significant effect on taxpayers' perceptions of tax evasion.
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Kijjambu, Dr Frederick Nsambu, and Boaz Mwesigye. "Taxpayer Perception and Income Tax Filing Compliance among Small Taxpayers in Mbarara City." American Journal of Finance 10, no. 1 (2024): 89–110. http://dx.doi.org/10.47672/ajf.1896.
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Purpose: This study is about establishing the relationship between taxpayer perception and income tax filing compliance among small taxpayers in Mbarara city. The study is 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 sample size included 380 respondents out of which 350 were individual taxpayers while 30 were non-individual taxpayers. Systematic random sampling was used to select respondents from each of the six divisions of Mbarara city. A questionnaire method was employed in data collection where self-administered 5-point Likert type questionnaire with a Content Validity Index (CVI) of .91 and a Cronbach’s alpha (α) of .86 was used in data collection. Data was analyzed using SPSS version 26.0 where correlation coefficients were generated and presented in a table.
 Findings: Results from the correlation analysis revealed that taxpayer perception was positively and significantly related to income tax filing compliance (r=.715**, p<0.05). The study concludes that efforts aimed at improving taxpayer perceptions play a significant role in improving income tax filing compliance.
 Implications to Theory, Practice and Policy: The study recommends a need for the government and tax authorities, in this case, Uganda Revenue Authority to put in place strategies and programs aimed at changing individual perceptions, social understanding and personal motivations regarding income tax filing. Some of these strategies include intensifying tax education and outreach services of the mobile tax office ‘Tujenge Bus Services’ to all locations; introducing basic tax education at earlier stages of formal education such that citizens are informed about their future obligations to file income tax returns; translating all information about income tax filing in different local languages and publishing the same in print format for public access at no cost; and recruiting more tax agents within Mbarara city who can assist small taxpayers in income tax filing at a reasonable fee. The assumptions of the Motivational Posturing Theory could also be relevant in assisting the tax authorities to change the personal and societal perceptions about income tax filing and motivate them to willingly comply with their filing obligations. The study has significant implications for policy making as it identifies a need for government and tax authorities to establish policies and offer incentives and motivational postures that prioritize voluntary compliance rather than introducing sanctions to enforce income tax filing compliance.
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Yuliana, Andika, and Indriyana Puspitosari. "Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion." Social Science Studies 1, no. 1 (2021): 001–12. http://dx.doi.org/10.47153/sss11.1772021.
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In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.
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Kantohe, Meidy Santje Selvy, and Joseph Kambey. "Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance." International Journal of Applied Business and International Management 6, no. 3 (2021): 13–22. http://dx.doi.org/10.32535/ijabim.v6i3.1325.
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This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes.
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Inayah, Nur, and Budi Utomo. "THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency)." Jurnal Al-Iqtishad 19, no. 1 (2023): 1. http://dx.doi.org/10.24014/jiq.v19i1.20357.
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The research was conducted to determine the effectiveness of the taxation system, trust in the government, and the perception of corruption in taxpayer compliance with taxpayer awareness as an intervening variable. The data was collected by disseminating a direct questionnaire to the Grobogan Regency MSMEs Taxpayer. This research type is quantitative with the number of respondent a total of 100 Grobogan Regency MSMEs recorded at Primary Tax Office Service in Blora. The data obtained is processed using the assistance of IBM SPSS version 25. The result of this study is that taxpayer compliance can be positively and significantly influenced by the perception of the effectiveness of the tax system and taxpayer awareness of taxpayer compliance. Still, trust in the government and corruption perception cannot influence taxpayer compliance. Taxpayer awareness can be influenced positively and significantly by the perception of the effectiveness of the tax system and trust in the government. Still, the awareness of taxpayers cannot be influenced by the perception of corruption. Taxpayer awareness can mediate the effect of the perception of the effectiveness of the taxation system and trust in the government on taxpayer compliance. In contrast, the awareness of taxpayers is unable to mediate the effect of corruption perception of taxpayer compliance.
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Darmawan, Asmawi, Edi Mulyadi, and Jarnawi Afgani Dahlan. "BAGAIMANA NASIONALISME DAN PERSEPSI TENTANG PAJAK MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI PEDESAAN DAN PERKOTAAN (PBB-P2)." JURNAL PENELITIAN DAN KARYA ILMIAH 10, no. 1 (2020): 13–25. http://dx.doi.org/10.33592/pelita.vol10.iss1.497.
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The purpose of this study is to determine the relationship between independent variables and the dependent variable, which is used as the independent variable in the study, namely nationalism (X1) and perceptions of tax (X2) while the dependent variable is taxpayer compliance (Y). The way to solve the problem is to find out the relationship between nationalism and taxpayer compliance and perceptions of taxes with taxpayer compliance and the concurrent relationship between nationalism and perceptions about taxpayer compliance using quantitative methods. The chosen research respondents were the Rural and Urban Land and Building taxpayers in each Kelurahan in the Larangan City District of Tangerang. The results showed a significant relationship between nationalism and taxpayer compliance, and a significant relationship between perceptions of tax and taxpayer compliance and simultaneously nationalism and the perception of taxpayers had a significant relationship with taxpayer compliance. From the results of this study, a further study is needed to improve taxpayer compliance in paying Rural and Urban Land and Building Taxes related to factors other than nationalism and perceptions of taxes, namely taxpayer compliance in registering, taxpayer compliance to deposit SPPT, compliance in calculation and payment of outstanding taxes and compliance with payments and arrears.
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Kairun Nisa, Mia, Rudi Syaf Putra, and Linda Hetri Suriyanti. "Persepsi Korupsi Pajak, Transparansi Pajak dan Norma Ekspektasi Terhadap Kepatuhan Wajib Pajak." account 12, no. 1 (2025): 2597–609. https://doi.org/10.32722/account.v12i1.7539.
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This study aims to determine the effect of tax corruption perception, tax transparency, and normative expectations on the compliance of individual taxpayers. The research was conducted on individual taxpayers registered at the KPP Pratama Pekanbaru Senapelan, with a total of 100 respondents. The method used is a quantitative approach with data collection carried out through the distribution of questionnaires. The collected data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of SPSS version 25 software. The results of the study indicate that tax corruption perception, tax transparency, and normative expectations have a significant influence on taxpayer compliance. Thus, it can be concluded that the higher the perception of tax corruption, the better the tax transparency, and the stronger the normative expectations perceived by individual taxpayers, the higher their level of tax compliance. Keywords: Taxpayer compliance; tax corruption perception; tax transparency; expectancy norms.
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Risal, Renny Wulandari. "Persepsi Wajib Pajak UMKM Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kota Pontianak." Research Journal of Accounting and Business Management 5, no. 2 (2022): 154. http://dx.doi.org/10.31293/rjabm.v5i2.5776.
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This research aims to analyze and provide an overview of the perception of SMEs taxpayers in Pontianak City towards Government Regulation No. 23 of 2018 which is seen from tax rates, techbology and tax information, tax sanctions, tax facilities and tax socialization. This research is a descriptive study that describes the perception of taxpayers towards Government Regulation No. 23 of 2018. The sample in the study of SMEs taxpayers in Pontianak City uses the convenience samplling technique. The data analysis technique used validity test, reliability tets and descriptive data analysis. The results of that the perception of SMEs taxpayers on Government Regulation No. 23 0f 2018 as awhole has not been optimal. However, for taxpayer Government Regulation No. 23 of 2018 has provided convenience in carrying out tax payments for SMEs.
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Hartono, Hartono, Nersiwad Nersiwad, and Fachrudy Asj’ari. "FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto)." International Journal of Economics, Business and Accounting Research (IJEBAR) 6, no. 1 (2022): 316. http://dx.doi.org/10.29040/ijebar.v6i1.4716.
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This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. .
 
 Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.
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Merkusiwati, Ni Ketut Lely Aryani, and I. Gusti Ngurah Agung Suaryana. "Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan." E-Jurnal Akuntansi 31, no. 12 (2021): 3207. http://dx.doi.org/10.24843/eja.2021.v31.i12.p13.
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Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system.
 Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.
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Azis, Muhamad Abdul, Arthie Arditha Rachman, and Lihan Rini Puspo Wijaya. "Pengaruh Persepsi Wajib Pajak Mengenai Sistem Perpajakan, Tarif Perpajakan, Pemahaman Perpajakan Terhadap Perilaku Penggelapan Pajak." Jurnal Akuntansi Bisnis dan Ekonomi 8, no. 1 (2022): 2211–24. http://dx.doi.org/10.33197/jabe.vol8.iss1.2022.921.
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This study aims to determine the effect of taxpayers' perceptions of the tax system, tax rates, and understanding of taxation on tax evasion behavior in the city of Bandar Lampung. The population in this study is an individual taxpayer in Bandar Lampung. This study used a sample of 100 respondents who were calculated using the Slovin formula with the proportional random sampling method. Data was collected using a questionnaire measured by a Likert scale. The analytical technique used in this research is multiple linear regression. The results of this study indicate that the perception of taxpayers regarding the taxation system, tax rates, and understanding of taxation affect tax evasion behavior of taxpayer in Bandar Lampung.
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Mahasurya, I. Gst Ngurah Agastya, and I. Ketut Budiartha. "Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak." E-Jurnal Akuntansi 30, no. 11 (2020): 2713. http://dx.doi.org/10.24843/eja.2020.v30.i11.p01.
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This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations.
 Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
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Widodo, Nur Aliya, and Isnan Fathonah. "INFLUENCE TAXPAYERS' PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES." Perwira International Journal of Economics & Business 4, no. 1 (2024): 37–42. http://dx.doi.org/10.54199/pijeb.v4i1.402.
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Tax digitalization is an innovation that aims to optimize tax administration and encourage efficiency in the tax reporting process. This research aims to evaluate the extent of taxpayers' perceptions of tax digitalization in the Purbalingga area, with a focus on aspects of convenience, compliance and taxpayer satisfaction. The object of this research is individual taxpayers registered with KPP Pratama in the Purbalingga area. The research sample consisted of 44 taxpayers registered at KPP Pratama Purbalingga, who had filled out the questionnaire distributed in this research. The analytical method used is a quantitative approach. The results of the research show that perceptions of convenience, compliance and taxpayer satisfaction have a positive and significant effect on the digitalization of taxation as a more effective and efficient tax reporting medium.
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Mariganto, Desy Karlisa, Rulinawaty Kasmad, and Agus Joko Purwanto. "Hubungan Kekuasaan Otoritas, Persepsi Keadilan, Kepercayaan Publik, dan Kebijakan Tarif Pajak terhadap Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kabupaten Bulungan." Owner 7, no. 3 (2023): 1903–18. http://dx.doi.org/10.33395/owner.v7i3.1494.
Full textAbstract:
This study aims to analyze relationship between power and authority, perception of fairness, public trust, and tax rate policies on taxpayer compliance at the Regional Revenue Agency of Bulungan Regency. The method applied to conduct this research is a quantitative approach method using primary data and secondary data. In this study, the population is taxpayers who have registered and have a 2021 Regional Taxpayer Identification Number (NPWD) of 33,164 taxpayers. The sampling technique in this study was simple random sampling. By using the Slovin formula, the sample obtained is 395 respondents. In this study, data collection techniques were used which included questionnaires, literature studies, and interviews. The data analysis technique used is classical assumption testing and multiple linear regression analysis. The results obtained show that partially there is no significant influence of the tax authorities and tax rate policies on taxpayer compliance. Meanwhile, the variable perception of justice and public trust has a positive and significant relationship to taxpayer compliance. Furthermore, it simultaneously shows that there is a strong relationship between the power of the tax authorities, perceptions of fairness, public trust and tax rate policies on taxpayer compliance at Bapenda Bulungan Regency.
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Mujiarti, Mujiarti, Amir Amir, Suryo Budi Santoso, and Edi Joko Setyadi. "Taxation Digitalization Transformation: Taxpayer Perceptions of the E-System on the Quality of Tax Services." International Journal of Business and Applied Economics 4, no. 1 (2025): 369–84. https://doi.org/10.55927/ijbae.v4i1.13476.
Full textAbstract:
This research aims to explain the transformation of tax digitalization: taxpayers' perceptions of the e-system on the quality of tax services. This research is motivated by developments in service systems using internet technology. The method used in this research is quantitative. The data source was obtained from primary data by distributing questionnaires as research instrument material. Sampling was carried out using the purposive sampling method. The number of samples required for this research is 140 respondents who are individual and Corporate Taxpayers at KPP Pratama Purbalingga. The data analysis technique used in the research is Partial Least Square (PLS). Based on the results of the analysis carried out, it was concluded that the taxpayer perception of the e-registration and e-invoicing system has an influence on the quality of tax services, while the taxpayer perception of the e-filing and e-billing system has no influence on the quality of tax services.
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Suwito, Suwito, Fitriani Sardju, and Ruslee Nuh. "Factors Affecting The Usage of E-filing for Individual Taxpayers." Economics, Business, Accounting & Society Review 2, no. 1 (2023): 33–44. http://dx.doi.org/10.55980/ebasr.v2i1.55.
Full textAbstract:
This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.