Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Ratnawati, Vince; Sari, Ria Nelly; Sanusi, Zuraidah Mohd

doi:10.5430/ijfr.v10n5p420

Cited by 9 publications

(8 citation statements)

References 14 publications

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“…A taxpayer who is satisfied with the services provided tends to carry out his tax obligations in accordance with applicable rules and regulations. This is supported by the results of research by Ratnawati et al, (2019); Rabiyah et al, (2021) revealed that service quality affects taxpayer compliance Taxpayer satisfaction is a way of evaluating the extent to which the application is beneficial for taxpayers. If the quality of service in the tax administration system is not as expected, it will not only affect the level of satisfaction and affect the compliance of the taxpayer itself.…”

Section: Introductionmentioning

confidence: 78%

The Influence of Service Quality and Tax Knowledge on the Compliance Level of Individual Taxpayers at the Dompu Tax Service, Counseling and Consultation Office (Kp2kp)

Mansyuri

Mauzu

Yuliana

2022

IJSS

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This research is a quantitative research with a case study at the Office of Tax Services, Extension and Consultation (KP2KP) Dompu. With the aim of knowing the effect of service quality and tax knowledge on the level of compliance of individual taxpayers. This study uses a sample of 100 individual taxpayer respondents with sampling using purposive sampling method. The method used in this research is Multiple Linear Regression Analysis. The results of this study indicate that service quality has a positive effect on the level of compliance of individual taxpayers and tax knowledge has a positive effect on the level of compliance of individual taxpayers. The value of Adjusted R Square for the coefficient of determination (R2) of 0.614 or 61.4% of the individual taxpayer compliance level is influenced by service quality and tax knowledge. The remaining 38.6% is influenced by other factors apart from service quality and tax knowledge.

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Section: Introductionmentioning

confidence: 78%

The Influence of Service Quality and Tax Knowledge on the Compliance Level of Individual Taxpayers at the Dompu Tax Service, Counseling and Consultation Office (Kp2kp)

Mansyuri

Mauzu

Yuliana

2022

IJSS

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“…Taxpayer Compliance according to Safri Nurmantu in Siti Kurnia Rahayu (2010:138) is: "Taxpayer Compliance can be defined as a situation where the Taxpayer fulfills all tax obligations and exercises his taxation rights." (Pradana & Firmansyah, 2020;Ratnawati et al, 2019;Small & Brown, 2020)…”

Section: Taxpayer Compliancementioning

confidence: 99%

Analysis of the Implementation of E-Invoice 3.0 in Increasing Taxpayer Compliance at Kpp Pratama Bandar Lampung Dua

Suendra

2023

data

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In order to realize a safe, orderly, just and prosperous nation's life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing efaktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e-faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers.

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“…Several factors influence tax compliance. Good tax knowledge, a complex tax system (Saad, 2014), external intervention in the form of tax penalties (Cahyonowati, 2011), gender (Kastlunger, Dressler, Kirchler, Mittone, & Voracek, 2010) (Kastlunger et al, 2010), and service quality (Ratnawati et al, 2019) affect tax compliance. Tax amnesty will be able to increase tax income in real terms if there is no potential reduction in tax compliance in the future (Stella, 1991;Andreoni, 1991).…”

Section: Tax Compliance In Tax Amnestymentioning

confidence: 99%

The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia

Sayidah

Suryaningsum

Murdianingrum

et al. 2020

IJFR

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The purpose of this article is to examine the effect of perceptions of justice in tax amnesties on post-amnesty tax compliance. The independent variables employed were distributive justice, procedural justice, and retributive justice, and the dependent variable is tax compliance. Measurement of the variables was based on five Likert scales, from (1) Strongly Disagree to (5) Strongly Agree. The results of the multiple regression analysis of 133 questionnaire answers indicate that tax amnesty justice has a significant positive effect on post-amnesty tax compliance. The variables of tax justice that have a positive effect on tax compliance are procedural and retributive justice, with regression coefficients of 0.248 and 0.237 respectively, at a significance level of 0.00. A fairer tax amnesty policy will improve tax compliance after the amnesty period. The tax authorities need to make improvements to create a more equitable tax amnesty policy in the future.

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Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Cited by 9 publications

References 14 publications

The Influence of Service Quality and Tax Knowledge on the Compliance Level of Individual Taxpayers at the Dompu Tax Service, Counseling and Consultation Office (Kp2kp)

The Influence of Service Quality and Tax Knowledge on the Compliance Level of Individual Taxpayers at the Dompu Tax Service, Counseling and Consultation Office (Kp2kp)

Analysis of the Implementation of E-Invoice 3.0 in Increasing Taxpayer Compliance at Kpp Pratama Bandar Lampung Dua

The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia

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