Log in

Relevant bibliographies by topics / Understanding of Tax Regulations / Journal articles

To see the other types of publications on this topic, follow the link: Understanding of Tax Regulations.

Journal articles on the topic 'Understanding of Tax Regulations'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Understanding of Tax Regulations.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Annathasia, Puji Erasashanti, Aulia Nurani Nuansa, and A.R. Hikmah. "Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning." International Journal of Current Science Research and Review 06, no. 02 (2023): 1056–67. https://doi.org/10.5281/zenodo.7619477.

Full text

Abstract:

<strong>ABSTRACT: </strong>This study aims to analyze the effect of understanding tax regulations, tax administration, and taxpayer morale on the tax planning of MSME actors in the Cikarang area. This study used a quantitative method using a Likert measuring device and the data used were primary data obtained from questionnaires filled out by 100 MSME’s respondent in the Cikarang area. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Understanding of Tax Regulations and Tax Administration has

APA, Harvard, Vancouver, ISO, and other styles

2

Nistiana, Luthfia Dita, Dewi Kusuma Wardani, and Anita Primastiwi. "Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul." As-Syirkah: Islamic Economic & Financial Journal 2, no. 2 (2022): 99–114. http://dx.doi.org/10.56672/syirkah.v2i2.47.

Full text

Abstract:

 This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The

APA, Harvard, Vancouver, ISO, and other styles

3

Nistiana, Luthfia Dita, Dewi Kusuma Wardani, and Anita Primastiwi. "Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul." As-Syirkah: Islamic Economic & Financial Journal 2, no. 1 (2022): 99–114. http://dx.doi.org/10.56672/syirkah.v2i1.47.

Full text

Abstract:

 This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The

APA, Harvard, Vancouver, ISO, and other styles

4

Yastini, Ni Made, and Putu Ery Setiawan. "Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM." E-Jurnal Akuntansi 32, no. 10 (2022): 2931. http://dx.doi.org/10.24843/eja.2022.v32.i10.p03.

Full text

Abstract:

This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be conclu

APA, Harvard, Vancouver, ISO, and other styles

5

Rendy, Rendy, and Wiwit Irawati. "UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (2019): 141. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p141-148.

Full text

Abstract:

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of

APA, Harvard, Vancouver, ISO, and other styles

6

Chandra, Welly, and Waluyo. "Factors Affecting Tax Compliance with the Complexity of Tax Regulations as a Moderator Variable." Ekonika : Jurnal Ekonomi Universitas Kadiri 8, no. 2 (2023): 285–307. http://dx.doi.org/10.30737/ekonika.v8i2.4633.

Full text

Abstract:

The aim of this study was to determine the role of Understanding of Tax Regulations and E-Filling Service Quality in explaining Tax Compliance of tax payers with certain business in Jakarta and determining moderating effects of Tax Regulation Complexity. The samples used in this study are tax payers of certain business in Jakarta. This research is a research with descriptive research design and the sample of this research collected from 146 respondents who are individual tax payers with certain business in Jakarta. This respondents selected by using convenience sampling method. Data analysis t

APA, Harvard, Vancouver, ISO, and other styles

7

Citra Dewi, Latersia Br Gurusinga, and Jhon Raphael Saragih. "Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable." International Journal of Economics and Management Research 3, no. 3 (2025): 359–70. https://doi.org/10.55606/ijemr.v3i3.435.

Full text

Abstract:

Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indic

APA, Harvard, Vancouver, ISO, and other styles

8

Sari, Hana Indah, Kunti Sunaryo, and Indra Kusumawardhani. "THE EFFECT OF UNDERSTANDING OF TAX REGULATIONS, TAX SANCTIONS AND TAX RATES ON SMALL MEDIUM ENTERPRISES TAX COMPLIANCE IN BANTUL REGENCY." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 16, no. 1 (2021): 85. http://dx.doi.org/10.25105/jipak.v16i1.6779.

Full text

Abstract:

<em><span lang="IN">Small Medium Enterprises (SME) in Indonesia absorb 96% of the workforce and contribute 60% of Indonesia's GDP. This shows the magnitude of potential tax revenue for SME. Government Regulation No. 23 of 2018 which changes the rates to 0.5% is expected to make it easier for SME to comply with their tax obligations. The purpose of this study was to look at the influence between Understanding of Tax Regulations, Tax Sanctions, and Tax Rates on SME Tax Compliance in Bantul Regency This research is used descriptive method.The population in this study were all SME acto

APA, Harvard, Vancouver, ISO, and other styles

9

Luh, Kade Datrini, Krisna Yudha Cokorda, and Kadek Putri Wulandari Ni. "The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax." Journal of Economics, Finance and Management Studies 07, no. 03 (2024): 1525–34. https://doi.org/10.5281/zenodo.10812255.

Full text

Abstract:

This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multip

APA, Harvard, Vancouver, ISO, and other styles

10

Venni Yolanda, Tri Inda Fadhila Rahma, and Arnida Wahyuni Lubis. "Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Restoran." Journal of Islamic Economics and Finance 1, no. 4 (2023): 242–62. http://dx.doi.org/10.59841/jureksi.v1i4.475.

Full text

Abstract:

This research is based on the influence of understanding tax regulations, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Medan City. This research aims to determine the effect of understanding tax regulations, tax rates and taxpayer awareness on restaurant taxpayer compliance. Understanding tax regulations is knowledge and understanding of the rights and obligations as a taxpayer, tax rates are knowledge and understanding of PKP and tax rates, taxpayer awareness is awareness that paying taxes is an obligation. and taxpayer compliance is complying with the rules set by t

APA, Harvard, Vancouver, ISO, and other styles

11

Prihatiningsih, Dian. "FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS PADA KPP PRATAMA KOTA PEKALONGAN)." Jurnal Ekonomi Dan Bisnis 23, no. 2 (2020): 31. http://dx.doi.org/10.31941/jebi.v23i2.1216.

Full text

Abstract:

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Pekalongan. The variables in this study are taxpayer willingness as dependent variable knowledge of taxation regulation, understanding of tax regulation, good perception on tax system and level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 63 respondents are free workers registered in KPP pratama

APA, Harvard, Vancouver, ISO, and other styles

12

Halimah, Hali Siti, Eri Rahmawati, and Agung Yulianto. "Impact of Understanding Tax Regulations, Fiscus Service Quality, and Tax Sanctions on Taxpayer Compliance Moderated by Risk Preference." International Journal of Management, Accounting and Economics 11, no. 10 (2024): 1388–415. https://doi.org/10.5281/zenodo.13902893.

Full text

Abstract:

The purpose of the study was to examine the understanding of tax regulations, the quality of fiscal services, and tax sanctions on individual taxpayer compliance, as well as risk preferences that act as moderating variables, will be examined in this study. Primary data was used in this study through a survey using a questionnaire. Primary data consists of respondents' responses from external sources through filling out questionnaires. This study aims to comprehed tax regulation, the quality of service provided by tax authorities, tax penalties, and risk preferences at the Ciayumajakuning Tax O

APA, Harvard, Vancouver, ISO, and other styles

13

Prayoga, Diki, Ambar Woro Hastuti, and Sri Werdiningsih. "The Influence of Understanding E-Commerce Tax Regulations, Taxpayer Awareness, and E-Commerce Tax Rates on Tax Paying Compliance(Study of Online Business Owners in Malang City)." International Journal of Research in Social Science and Humanities 05, no. 07 (2024): 207–20. http://dx.doi.org/10.47505/ijrss.2024.7.18.

Full text

Abstract:

The increasing number and sophistication of e-commerce transactions requires a government response, especially in terms of taxes. The government issues tax collection regulations and there is no difference in tax treatment of online business and commercial transactions and/or other services. The formulation of the problem in this research is: How does understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence taxpayer compliance.This study aimsto test knowledge and understanding of e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates on

APA, Harvard, Vancouver, ISO, and other styles

14

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

Leviana, Martha, Ade Adriani, and Norlena Norlena. "Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 8 (2022): 3471–88. http://dx.doi.org/10.32670/fairvalue.v4i8.1447.

Full text

Abstract:

The purpose of this research is to discover the influence of tax amnesty, tax regulations understanding, accounting understanding, fiscal service on taxpayer compliance with risk preference as a moderating variable. The population on this research is Corporate Taxpayer (Entity Taxpayer) which is still active. There are 100 Corporate Taxpayer questioners as the sample. This research applied SEM PLS (SmartPLS3) as the research method. The results of the study indicate that tax amnesty, understanding of tax regulations, understanding of accounting, quality of tax service services have a significa

APA, Harvard, Vancouver, ISO, and other styles

16

Susanna Hartanto. "Pelatihan Ketentuan Nilai Lain sebagai Dasar Pengenaan Pajak dan Besaran Tertentu Pajak Pertambahan Nilai." SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia 4, no. 2 (2025): 224–39. https://doi.org/10.56910/sewagati.v4i2.2432.

Full text

Abstract:

The 12% Value Added Tax increase came into effect in 2025. To cancel the rise in the Value Added Tax rate from 11% to 12%, the government finally took the method of not issuing a new Law, but with the new Value Added Tax calculation mechanism while still increasing the rate to 12 percent. Training on provision of other value as the tax base and certain amount of value added tax was a community service program conducted. It aimed to enhance the knowledge and understanding of new regulation in value added tax as lots of taxpayers are still confused with the implementation of the new regulations.

APA, Harvard, Vancouver, ISO, and other styles

17

Febri, Davidya, and Tri Sulistyani. "Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (2018): 156–67. http://dx.doi.org/10.24905/permana.v10i2.79.

Full text

Abstract:

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of d

APA, Harvard, Vancouver, ISO, and other styles

18

Hartanto, Susanna. "Training of Tax Implementation for Micro, Small, and Medium Enterprises in the Digitalization Era." Journal of Innovation and Community Engagement 5, no. 4 (2024): 236–52. http://dx.doi.org/10.28932/ice.v5i4.9873.

Full text

Abstract:

Training in tax implementation aims to improve knowledge and understanding of taxation for small and medium enterprises in the current digital era. This activity was motivated by the condition where many small and medium enterprises in the East Java I Regional Office of the Directorate General of Taxes still did not understand and did not apply the latest tax regulations correctly and completely according to Regulation of the Minister of Finance Regulation No. 164 of 2023 concerning the procedure for imposing income tax on income from businesses received or obtained by taxpayers who have a cer

APA, Harvard, Vancouver, ISO, and other styles

19

Asterina, Fenty, and Chessy Septiani. "PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)." BALANCE : JURNAL AKUNTANSI DAN BISNIS 4, no. 2 (2019): 595. http://dx.doi.org/10.32502/jab.v4i2.1986.

Full text

Abstract:

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this typ

APA, Harvard, Vancouver, ISO, and other styles

20

Susyanti, Jeni, and Noor Shodiq Askandar. "Why Is Tax Knowledge and Tax Understanding Important?" JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 16, no. 2 (2019): 187. http://dx.doi.org/10.31106/jema.v16i2.2711.

Full text

Abstract:

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward t

APA, Harvard, Vancouver, ISO, and other styles

21

Siagian, Vienzo, Francis Hutabarat, and Harlyn Siagian. "The Effect Of Understanding Tax Digitalization, Digital Literacy On Tax Awereness." Moneter: Jurnal Keuangan dan Perbankan 12, no. 3 (2024): 536–47. http://dx.doi.org/10.32832/moneter.v12i3.1078.

Full text

Abstract:

Taxpayer awareness involves understanding, accepting, and complying with tax regulations while demonstrating a willingness to fulfill tax obligations. This research aims to examine the impact of digital literacy on tax education among residents of West Bandung. Using the Slovin formula, 100 respondents were selected through probability sampling with a random technique. Data analysis was carried out using partial least squares and descriptive statistical methods. The findings of the study reveal that digital literacy and the digitalization of tax processes significantly and positively influence

APA, Harvard, Vancouver, ISO, and other styles

22

Silaban, Amon, Robin Robin, Bambang Satriawan, et al. "THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN." International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) 1, no. 12 (2022): 787–96. http://dx.doi.org/10.54443/ijset.v1i12.84.

Full text

Abstract:

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire whi

APA, Harvard, Vancouver, ISO, and other styles

23

Fuadah, Dr Luk Luk, Umi Kalsum, Rika Henda Safitri, Tertiarto Wahyudi, and Mukhtarudin. "Socialising of Harmonising Tax Regulation for Micro, Small and Medium Enterprises (MSMEs) in the Village of Kerinjing." Sricommerce: Journal of Sriwijaya Community Services 5, no. 2 (2024): 175–82. http://dx.doi.org/10.29259/jscs.v5i2.184.

Full text

Abstract:

The aim of this community service is to give a better understanding of harmonizing tax regulations on micro, small and medium enterprises (MSMEs) in the village of Kerinjing. Tax assistance related to the Socialisation of Harmonisation of Tax Regulations for MSMEs in Kerinjing Village, Tanjung Raja Sub-district, Ogan Ilir Regency that will be carried out aims to provide information and for MSMEs based on applicable provisions both those regulated in Law N0. 7 of 2021 concerning Harmonisation of Tax Regulations. The implementation team made three visits for location surveys, implementation and

APA, Harvard, Vancouver, ISO, and other styles

24

Sumaryo, Entoh. "Analisis Faktor-Faktor yang Berpengaruh terhadap Kinerja Karyawan dan Implikasinya kepada Kesadaran Karyawan untuk membayah PPH." Jurnal Ilmiah Manajemen Kontigensi 2, no. 2 (2014): 126–34. https://doi.org/10.5281/zenodo.3375680.

Full text

Abstract:

<em>Human resources (HR) is one key factor in global competition, creating quality and have the skills and highly competitive it is necessary. The government is attempting to realize this by issuing the policy on income tax and employee income tax in particular is expected, it will improve performance and motivation among employees to compete can do better. The core of this study to assess the influencing of motivation, competitiveness, discipline, understanding and awareness of compliance in implementing the Income Tax Employees against peformance. </em><em> This study is a descript

APA, Harvard, Vancouver, ISO, and other styles

25

Budiarsa, Alika Aurazaviera. "Dampak Pemahaman Wajib Pajak Usaha Mikro, Kecil, dan Menengah terhadap Kepatuhan Perpajakan dengan Berlakunya Peraturan Pemerintah Nomor 55 Tahun 2022." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 4 (2024): 2257–74. http://dx.doi.org/10.47467/elmal.v5i4.948.

Full text

Abstract:

Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that contribute the largest tax revenue in Indonesia. However, MSMEs experienced quite serious challenges during the COVID-19 pandemic. As an effort to revive MSMEs economy, in 2022, the government issued the latest regulations regarding the gross turnover limit for individual MSMEs which are not subject to income tax, so MSMEs can be helped in carrying out their business activities and have the awareness to comply with tax regulations. Based on this, it’s necessary to research the understanding and compliance MSMEs of Governme

APA, Harvard, Vancouver, ISO, and other styles

26

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

27

Widya Indah Nurmalasari. "THE INFLUENCE OF TAX SOCIALIZATION, TAX SANCTIONS, UNDERSTANDING OF TAX REGULATIONS AND TAX AWARENESS REGARDING TAXPAYER COMPLIANCE IN SURABAYA." Jurnal Bisnis Terapan 7, no. 2 (2023): 159–68. http://dx.doi.org/10.24123/jbt.v7i2.5939.

Full text

Abstract:

Tax is an obligation that must be carried out by every community as a taxpayer to meet state expenditure needs to improve people's welfare. However, there are still many taxpayers who are not aware of their tax compliance. So the aim of this research is to analyze the impact of Tax Socialization, Tax Sanctions, Understanding of Tax Regulations, and Tax Awareness on Taxpayer Compliance. The type of study is quantitative. The population was 100 Taxpayers by getting the sample using the Total Sampling method so that the sample size was 100 respondents Taxpayer in Surabaya. Research data includes

APA, Harvard, Vancouver, ISO, and other styles

28

Sirojudin, Muhamad, Mokhammad Ihsanuddin, Eni Nuraeni, and Dirvi Surya Abbas. "Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya." Jurnal Akuntansi 13, no. 2 (2021): 269–82. http://dx.doi.org/10.28932/jam.v13i2.4005.

Full text

Abstract:

Abstract  This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi. The dependent variable in this study is individual taxpayer compliance, and the independent variables in this study are understanding of tax regulations, service quality, tax sanction, willingness to pay taxes, and the application of filling. This research was conducted at KPP Pratama Kosambi Tax Service in the Tangerang area. The number of respondents in this study were 74 respondents

APA, Harvard, Vancouver, ISO, and other styles

29

Kamelia Putri and Nera Marinda Machdar. "Determinan Kepatuhan Wajib Pajak dari Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Fiskus." Jurnal Riset Ekonomi dan Akuntansi 3, no. 1 (2024): 29–40. https://doi.org/10.54066/jrea-itb.v3i1.2818.

Full text

Abstract:

The largest source of income used to support all government activities is from taxes, ranging from employee salaries to infrastructure development. With the increasing number of taxpayers, both individual taxpayers and organizational taxpayers, the tax sector can anticipate increased revenue. This study aims to find and examine the effect of understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance. This study uses the literature review method to analyze the reasons behind the explanatory variables. The theory behind this study is the theory of compliance

APA, Harvard, Vancouver, ISO, and other styles

30

Amin, Asbi. "TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS." Dinasti International Journal of Economics, Finance & Accounting 1, no. 6 (2021): 1102–11. http://dx.doi.org/10.38035/dijefa.v1i6.746.

Full text

Abstract:

This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxp

APA, Harvard, Vancouver, ISO, and other styles

31

Nada, Junitha Henuk, and Putu Sudana I. "Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance." World Journal of Advanced Research and Reviews 21, no. 2 (2024): 725–32. https://doi.org/10.5281/zenodo.14003585.

Full text

Abstract:

Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive propo

APA, Harvard, Vancouver, ISO, and other styles

32

Fitriadi, Fitriadi. "PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA." Restitusi : Jurnal Riset Perpajakan 1, no. 01 (2022): 1–12. https://doi.org/10.33096/restitusi.v1i01.186.

Full text

Abstract:

This study aims to analyze the effect of understanding tax regulations on taxpayer compliance and tax sanctions on taxpayer compliance. The research was conducted at the North Makassar Tax Office, with a research sample of taxpayers registered at the North Makassar Tax Office. The results of the study indicate that the understanding of tax regulations has a positive and significant effect on taxpayer compliance, as well as tax sanctions that have a positive and significant effect on taxpayer compliance.

APA, Harvard, Vancouver, ISO, and other styles

33

Fitrini Mansur, Riski Hernando, and Eko Prasetyo. "Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation." Jurnal Akuntansi 27, no. 1 (2023): 136–56. http://dx.doi.org/10.24912/ja.v27i1.1152.

Full text

Abstract:

This study examines the factors that influence MSME taxpayer compliance in Jambi City, such as understanding of accounting, tax regulations and knowledge of taxation and tax sanctions. This study also examines how strong tax sanctions are in moderating the influence relationship between accounting understanding, tax regulations and tax knowledge on MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the culinary sector with predetermined criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaire was dist

APA, Harvard, Vancouver, ISO, and other styles

34

Lestari, Selly Putri, and Suparmin Suparmin. "Pengaruh Penerapan E-filing, Pemahamn Peraturan Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajab Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serpong." JURNAL PUNDI 7, no. 2 (2023): 235. http://dx.doi.org/10.31575/jp.v7i2.498.

Full text

Abstract:

ABSTRACTThis study aims to determine the effect of the application of e-filing, understanding of tax regulations and tax sanctions on the level of compliance of individual taxpayers at the Serpong Pratama Tax Service Office, Tangerang. The type of research used in this study is quantitative research. The source of data used in this study is primary data. The population in this study is individual taxpayers registered at KPP Pratama Serpong, Tangerang. Determination of samples in this study using the simple randome sampling method and obtained data from 130 respondents. Analysis techniques use

APA, Harvard, Vancouver, ISO, and other styles

35

Dewi, Ni Putu Ana Kusuma, and Putu Ery Setiawan. "Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce." E-Jurnal Akuntansi 33, no. 5 (2023): 1360. http://dx.doi.org/10.24843/eja.2023.v33.i05.p16.

Full text

Abstract:

The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of

APA, Harvard, Vancouver, ISO, and other styles

36

I, Gusti Ayu Putri Arisanti, and Ketut Sujana I. "Understanding of Tax Directorate General Employees on Taxpayer Compliance Behavior." Journal of Economics, Finance And Management Studies 07, no. 11 (2024): 6660–69. https://doi.org/10.5281/zenodo.14128662.

Full text

Abstract:

Revenue from the taxation sector is the main pillar of state revenue in the State Budget (APBN). However, the Tax ratio, tax capacity, tax effort and tax bouyancy are still very low in Indonesia, indicating that taxpayer compliance behavior in Indonesia is also still very low. Policy is a challenge in efforts to optimize state revenue, especially tax revenue to improve compliance. By understanding the factors that influence compliance behavior, policy makers can develop stronger and more effective ways of dealing with compliance risks. Based on the problems studied, the study uses a qualitativ

APA, Harvard, Vancouver, ISO, and other styles

37

Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (2020): 46–63. http://dx.doi.org/10.19109//ifinace.v6i1.5480.

Full text

Abstract:

Abstract  This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypoth

APA, Harvard, Vancouver, ISO, and other styles

38

Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (2020): 46–63. http://dx.doi.org/10.19109/ifinance.v6i1.5480.

Full text

Abstract:

Abstract  This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypoth

APA, Harvard, Vancouver, ISO, and other styles

39

Angelina, Vivian, Veronica Jayanto, Amrie Firmansyah, and Estralita Trisnawati. "MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization." Educoretax 4, no. 9 (2024): 1117–25. http://dx.doi.org/10.54957/educoretax.v4i9.819.

Full text

Abstract:

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actor

APA, Harvard, Vancouver, ISO, and other styles

40

IRAWAN, Ari, and Minda SEBAYANG. "Analysis Of Factors Affecting Individual Taxpayers In Fulfilling The Obligation To Pay Taxes." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (2022): 299–306. http://dx.doi.org/10.38142/ijesss.v2i3.141.

Full text

Abstract:

The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP

APA, Harvard, Vancouver, ISO, and other styles

41

Prastyatini, Sri Lestari Yuli, and Maulidda Aris Mutia. "Pemahaman Peraturan Pajak, Modernisasi Pelayanan dan Pemahaman “Fatwa Ki Hadjar Dewantara” Ing Ngarsa Sung Tuladha terhadap Kemauan Membayar Pajak Kendaraan Bermotor." Journal of Management and Bussines (JOMB) 5, no. 2 (2023): 1944–52. http://dx.doi.org/10.31539/jomb.v5i2.6054.

Full text

Abstract:

This research aims to examine the influence of understanding tax regulations, modernization of services and understanding ing ngarsa sung tuladha on the willingness to pay motor vehicle tax. The method in this research uses a sampling technique using snowball sampling. The data analysis used is multiple linear analysis. The research results for each variable have significant values, namely 0.012, 0.000 and 0.004 and t values of 2.553, 4.165 and 2.949. The conclusion is that the variables understanding tax regulations, modernization of tax services and ing ngarsa sung tuladha have a positive ef

APA, Harvard, Vancouver, ISO, and other styles

42

Lenny, Lenny. "Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1746–53. http://dx.doi.org/10.31539/costing.v6i2.5232.

Full text

Abstract:

Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting

APA, Harvard, Vancouver, ISO, and other styles

43

Sudirman, Sitti Rahma, Haslindah Haslindah, Wahyuni Saleh, Ardhiatul Halima Tuasalamony, and Muhammad Rinaldi. "The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City." Amnesty: Jurnal Riset Perpajakan 7, no. 1 (2024): 107–22. https://doi.org/10.26618/jrp.v7i1.14739.

Full text

Abstract:

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analys

APA, Harvard, Vancouver, ISO, and other styles

44

Sormin, Feber. "MSME Tax Compliance: Impact of E-Commerce Regulation, Implementation of Accounting Standards and Tax Review." Saudi Journal of Economics and Finance 6, no. 6 (2022): 218–21. http://dx.doi.org/10.36348/sjef.2022.v06i06.004.

Full text

Abstract:

This study aims to determine how the effect of e-commerce tax regulations, implementation of accounting standards and tax review on taxpayer compliance of Micro, Small, Medium Enterprises (MSMEs) in Jakarta and its surroundings. The study is based on the low level of tax compliance in Indonesia and tax revenues that do not reach the target, even though trade transactions, especially e-commerce, continue to grow. The development of e-commerce transactions requires an understanding of e-commerce regulations, implementation of accounting standards and tax reviews to improve tax compliance of MSME

APA, Harvard, Vancouver, ISO, and other styles

45

Wijaya, Suparna, Muhammad Sajjad, Irsyad Mufid, et al. "Tax revenue determinants: A systematic analysis of tax regulation understanding and service quality." Jurnalku 5, no. 1 (2025): 44–58. https://doi.org/10.54957/jurnalku.v5i1.1433.

Full text

Abstract:

Taxation represents a critical revenue source for nations worldwide, including Indonesia, reflecting direct societal contributions to national development. This study explores the impact of taxpayer understanding of regulations and tax service quality on compliance levels and their subsequent effect on tax revenue. Using a systematic literature review methodology, we analysed 30 articles from indexed sources including Google Scholar, Sinta, and Science Direct. Our findings reveal significant positive relationships between understanding of tax regulations, service quality, and tax revenue gener

APA, Harvard, Vancouver, ISO, and other styles

46

Januanisa, Vina, and Nelly Budiyarti. "PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEWAJIBAN MORAL DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jurnal Nusa Akuntansi 1, no. 3 (2024): 1341–59. http://dx.doi.org/10.62237/jna.v1i3.117.

Full text

Abstract:

This study aims to analyze the influence of understanding tax regulations, moral obligations and tax amnesty on individual taxpayer compliance. This study was conducted on individual taxpayers registered at KPP Pratama Pondok Aren with a population of 427,078 taxpayers where the sample obtained by the slovin test was 100 individual taxpayers with a sampling technique using accidental sampling. The data used in this study are primary data collected using a questionnaire. The analysis technique uses multiple linear regression with the help of SPSS software version 22. The results of the analysis

APA, Harvard, Vancouver, ISO, and other styles

47

Utami, Amelia Febi, and Sri Andriani. "Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi." Gorontalo Accounting Journal 7, no. 2 (2024): 295. https://doi.org/10.32662/gaj.v7i2.3518.

Full text

Abstract:

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions

APA, Harvard, Vancouver, ISO, and other styles

48

Rumahorbo, Sri Murni, and Jhon Rinendy. "Self-assessment system and understanding of tax regulations in increasing individual taxpayer compliance." Gema Wiralodra 14, no. 3 (2023): 1516–25. http://dx.doi.org/10.31943/gw.v14i3.616.

Full text

Abstract:

The research aims to increase individual taxpayer compliance. To answer this aim, this research uses descriptive statistical quantitative data. The data collection in this research was obtained from questionnaires obtained from respondents by distributing them using G-form and distributed to individual taxpayers who have NPWPs in several neighborhood associations, or community associations spread across Rawamangun. The total sample was 74 respondents. Furthermore, data analysis in this research was carried out with the help of the SPSS 22 application using instrument tests, classical assumptio

APA, Harvard, Vancouver, ISO, and other styles

49

Purba, Lady Chintya, and Arifin Rosid. "Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023." Owner 9, no. 1 (2025): 640–54. https://doi.org/10.33395/owner.v9i1.2417.

Full text

Abstract:

The Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore servi

APA, Harvard, Vancouver, ISO, and other styles

50

Nababan, Narwastu Angela. "Evaluasi Tax Control Framework Perusahaan Dagang dalam Menghadapi UU HPP." Jurnal Riset Akuntansi & Perpajakan (JRAP) 10, no. 2 (2023): 216–27. http://dx.doi.org/10.35838/jrap.2023.010.02.18.

Full text

Abstract:

Clear and structured tax regulations are very important in a country's economic system, but they can change along with developments over time and economic policies. This change can be caused by the increasing complexity of tax regulations, which can trigger non-compliance and tax avoidance that is detrimental to the country. This research aims to evaluate the readiness of trading companies, especially PT. H, in facing the harmonization of tax regulations and to determine the impact. PT. H as a trading company was chosen because trading companies have a simpler financial structure compared to m

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!