An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta I

Setyaningrum, Nur'Aini; Setyowati, Milla Sepliana

doi:10.1051/e3sconf/20187401009

Cited by 1 publication

(2 citation statements)

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“…This can happen because tax knowledge is seen as an important factor in helping taxpayers feel more familiar with applicable tax regulations which can help increase tax compliance (Bornman & Ramutumbu, 2019). In fact, not just from the side of taxpayers, the existence of the base of tax knowledge used by tax authorities can help them work faster and more effectively (Setyaningrum & Setyowati, 2018).…”

Section: Tax Knowledgementioning

confidence: 99%

“…• Social attitudes and values include the expectations of taxpayers when fulfilling their tax obligations, where they can obtain adequate services from the government (De Clerq, 2021) According to Anggadini, Surtikanti, Bramasto, and Fahrana (2022), the modernization of tax administration is needed so that tax obligations can provide an easy and simple process for taxpayers. On the other hand, the modernization of tax administration is also needed to increase the effectiveness and efficiency of tax authorities in collecting tax revenues (Setyaningrum & Setyowati, 2018). Currently, the modernization of tax administration in Indonesia is still being carried out, such as the presence of e-Billing, e-Payment, e-Filing, e-SPT, e-Form, and other tax applications.…”

Section: Social Attitudes and Valuesmentioning

confidence: 99%

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Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance

Tantriangela,

Setyowati

2023

JAB

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The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.

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Section: Tax Knowledgementioning

confidence: 99%

Section: Social Attitudes and Valuesmentioning

confidence: 99%