Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

Kurnia, Kurnia; Fajarwati, Riska Ayu

doi:10.53730/ijhs.v6ns9.12336

Cited by 3 publications

(2 citation statements)

References 18 publications

(21 reference statements)

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“…The main requirement for taxpayer compliance is to adhere to tax regulations, such as correctly calculating, paying, and accurately reporting tax liabilities (Kurnia & Fajarwati, 2022). Taxpayer compliance can be divided into two categories: formal and material.…”

Section: Introductionmentioning

confidence: 99%

Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System

Roni Winner,

Ardan Gani Asalam

2023

MUDIMA

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This research aims to analyze the influence of economic level, tax regulations comprehension, tax rates, and modernization of tax administration on the compliance of non-employee individual taxpayers in Bandung Cicadas Primary Tax Office. The research utilized a quantitative approach. Non-probability sampling technique, specifically Slovin Sampling, was employed with a sample size of 100 taxpayers, and data were collected through surveys. The research data was analyzed using descriptive statistics and multiple linear regression analysis using SPSS 26 software. The findings suggest that collectively, various factors including economic level, comprehension of tax regulations, tax rates, and modernization of tax administration, influence taxpayer compliance. Partially, the research reveals that both economic level and comprehension of tax regulations have a positive and significant impact on taxpayer compliance. However, tax rates and the modernization of the tax administration system do not significantly affect taxpayer compliance. These findings provide insights into tax compliance in Bandung Cicadas Primary Tax Office for tax authorities and regulators

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Section: Introductionmentioning

confidence: 99%

Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System

Roni Winner,

Ardan Gani Asalam

2023

MUDIMA

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“…Taxes are a mandatory fulfilment of the state, legally obligated to make payments by individuals or legal entities because they do not receive compensation directly, and are used on behalf of the state with the aim of people's prosperity Kurnia & Fajarwati, (2022). Taxpayer compliance is translated from self-registration independently, compliance with depositing SPT, calculation and payment of tax payable, and payment of tax debt.…”

Section: Introductionmentioning

confidence: 99%

Tax Fair Compliance: Persepsi of Tax Correction, Public Trust, and Quality of Tax Service

Kurnia,

Brahmandita

2023

MINISTAL

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This research aims to see the effect of perceptions of tax corruption, public trust, and quality of tax services on non-employee WPOP compliance at KPP Pratama Bandung Cicadas in 2022. This study is a quantitative study using primary and secondary data. The population used in this study is non-employee WPOP at KPP Pratama Bandung Cicadas. This study used a purposive sampling. Study data will be analyzed with descriptive statistical and multiple linear regression analyses. The results of this study explain that perceptions of tax corruption, public trust, and quality of tax services simultaneously have a significant and partial positive effect on taxpayer compliance.

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Optimizing Indonesian Tax Collection with Effectiveness and Efficiency Analysis through Transformation to Improve National Welfare

Priyono,

Nisa,

Dwijayanti

2024

IJP

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This research uses a qualitative method with a descriptive analysis approach using secondary data obtained through observation and documentation to gain in-depth insight into the effectiveness and efficiency of tax collection in Indonesia for the 2018-2022 period and interviews with academics and practitioners in the field of taxation are also carried out for in-depth analysis of tax reform that supports the results of data on increases and decreases related to effectiveness and efficiency that have been carried out. The result is that from 2021 to 2022 the effectiveness in tax collection is declared effective, while from 2018 to 2020 it is ineffective where the lowest ratio occurs in 2019 at 0.84. During 2018-2022, the realization of DGT's budget expenditure is smaller than the budget plan set in the APBN, which shows that the use of DGT's budget expenditure is considered efficient where the variance value shows that the absorption of the planned budget is efficient. Various reforms to improve efficiency and effectiveness in tax policy, revenue supervision, and law enforcement in Indonesia such as the introduction of the functional position of tax extension officer for taxpayer education and consultation, Compliance Risk Management (CRM) supervision system is also implemented to map taxpayer risks, Tax policy includes digital tax and incentives and governance transformation to improve taxpayer compliance. Tax audit, comprehensively supervised ‘special audit’ aimed at improving work effectiveness.

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Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

Cited by 3 publications

References 18 publications

Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System

Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System

Tax Fair Compliance: Persepsi of Tax Correction, Public Trust, and Quality of Tax Service

Optimizing Indonesian Tax Collection with Effectiveness and Efficiency Analysis through Transformation to Improve National Welfare

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