Does Tax Amnesty Influence Intention to Comply?: If Students Are Taxpayers Already

Abstract

Purpose – The implementation of the tax amnesty program in Indonesia is expected to increase the intention to comply. However, the effectiveness of the program is likely to depend on the intention of taxpayer compliance. The purpose of this study is to examine differences in the intention of taxpayer compliance based on perceived justice and the taxpayer’s attitude of the government. Research methodology – Primary data was obtained through experimental research involving 117 students who were enrolled in the taxation class. To ensure that participants understand their role as taxpayers in an experiment, a role test is performed and this also acts as a test of internal validity. Findings – The results showed that there was a difference in the intention to comply based on perceived justice over the implementation of tax amnesty and taxpayers’ attitudes of government. Further analysis indicated that if taxpayers feel justice and have a positive attitude towards the government, it will lead to the highest intention to comply. Research limitations – The relationship between the justice variable on tax amnesty and the intention to comply is also possibly influenced by the existence of other variables such as feelings of disappointment. Therefore, in the future, it is necessary to do a study involving feelings of distress as a moderating variable in the relationship between justice and tax amnesty to comply. Practical implications – The government should continue to improve the performance and taxation system in order to create a positive attitude among taxpayers so that they will eventually comply with their tax obligations. Originality/Value – There are no previous studies that examined the interaction effect between the perceived justice of tax amnesty and taxpayer’s attitudes towards the government on intentions to comply.

Does Compliance Strategy Increase Compliance? Evidence from Malaysia

“…Sometimes a second chance should be given as non-compliance sometimes occurs unintentionally. The finding is consistent with previous studies, which found that tax authority's encouragement through tax amnesty programs could influence tax compliance behaviour (Richardson & Sawyer 2001;Feld et al2006;Saracoglu & Caskurlu 2011;Ahmad Nurkhin et al 2018;Nadiah & Mohammad 2018;Damayanti et al 2020). For the record, SVDP successfully collected additional tax and penalties amounted to RM7.877 billion, with a total of 286,428 taxpayers voluntarily disclosed.…”

“…Sometimes a second chance should be given, especially for non-compliance that occurs unintentionally. Previous studies found that encouragement given by tax authorities through tax amnesty programs could influence tax compliance behaviour (Richardson & Sawyer 2001;Feld et al2006;Saracoglu & Caskurlu 2011;Ahmad Nurkhin et al 2018;Nadiah & Mohammad 2018;Damayanti et al 2020). Lastly, our fourth hypothesis is: H4 SVDP by IRBM is positively related to tax compliance among individual taxpayer in Malaysia.…”

Efficiency Analysis of E-Faktur Applications in Reporting SPT Masa At CV. Jati Visions Raya Cirebon by HCI

“…State income heavily relies on taxes as a crucial source of revenue. (Francis, 2019) Notification Letter (SPT) Notification Letter (SPT) is a letter used by Taxpayers to report the calculation and or payment of taxes, tax objects and or non-tax objects and or assets and obligations in accordance with the provisions of tax laws and regulations (Kevin Lintang, 2017) (Damayanti, Woro, Nastiti, & Supramono, 2020) Taxable Entrepreneur (PKP) (Mardiasmo, 2018) in (Anzeli Maria, 2018) explains that an entrepreneur is an individual or entity in any form which in its business activities or work produces goods, imports goods, exports goods, conducts a trading business, utilizes…”

Market competition, fairness and tax compliance: The formal sector perspective

“…In line with this matter, also show that perceived fairness of governments' tax systems increases tax compliance. On the contrary, taxpayers who perceive tax systems unfair tend not to comply with tax regulations or not to trust their governments (Damayanti, Nastiti, & Supramono, 2020;Rudolph, 2009). In a similar vein, the formal sector will increase its tax compliance when the formal sector perceives the fairness of tax systems.…”