Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Tallaha, Affiza Mohd; Shukor, Zaleha Abdul; Hassan, Norul Syuhada Abu

doi:10.17576/pengurusan-2014-40-08

Cited by 15 publications

(26 citation statements)

References 28 publications

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“…Konsep legal knowledge berkaitan dengan pemahaman bagaimana WP dikenakan pajak (Tallaha, Shukor and Hassan, 2014). Pengetahuan pajak seseorang berhubungan dengan kemampuan untuk memahami dan mengerti peraturan perpajakan, serta kemampuan untuk mematuhi peraturan tersebut (Singh dalam Bhushan dan Medury, 2013).…”

Section: Legal Knowledgeunclassified

Tingkat Literasi Pajak Penghasilan Orang Pribadi Dan Determinannya (Studi Di Jakarta, Bogor, Depok, Tangerang, Dan Bekasi)

Susilawati

Indriani

Riana

et al. 2021

Sebatik

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Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang menerapkan self assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan efektif. Paradigma bahwa pajak bersifat tidak kontra prestasi perlu diubah. Pemerintah perlu berinovasi agar masyarakat memiliki ketertarikan lebih tinggi dan merasa bangga apabila berpartisipasi aktif dalam pembangunan melalui pajaknya. Penelitian yang mendalami tentang taxpayer behavior merupakan penelitian yang menarik bagi penelitian lain agar persoalan klasik kepatuhan WP OP ini perlahan dapat terpecahkan.

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Section: Legal Knowledgeunclassified

Tingkat Literasi Pajak Penghasilan Orang Pribadi Dan Determinannya (Studi Di Jakarta, Bogor, Depok, Tangerang, Dan Bekasi)

Susilawati

Indriani

Riana

et al. 2021

Sebatik

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“…Procedural tax knowledge Tallaha, Shukor and Hassan (2014) explain that procedural knowledge refers to the skills and resources to interact with tax authorities and have one's tax records in order. Bornman and Ramutumbu (2019) maintain that taxpayers need to be aware of tax processes and their responsibility to adhere to tax laws.…”

Section: General Tax Knowledgementioning

confidence: 99%

“…Oladipupo and Obazee (2016) add that this involves an understanding of tax systems and processes, knowing the tax requirements, being aware when a person will be tax compliant and adhering to timelines. Tallaha et al (2014) point out that the ability to use an electronic tool to submit a tax return does not necessarily mean that the returns are complete or filed correctly. Even though taxpayers are confident with the procedures, it does not mean they are applying the legal tax knowledge.…”

Section: General Tax Knowledgementioning

confidence: 99%

“…Legal knowledge refers to an understanding of how one is taxed (Tallaha et al 2014) and has two dimensions: (1) understanding legal terms and legislation (knowing that something is taxable) and (2) the ability to apply the legal knowledge to specific situations to be able to calculate the tax effect (knowing how) (Lai et al 2013). Bornman and Ramutumbu (2019) specify that legal tax knowledge includes a 'broad understanding of legal terminologies' and 'the ability to apply specific rules and regulations in order to accurately determine [one's] tax liability'.…”

Section: Legal Tax Knowledgementioning

confidence: 99%

“…When records are kept in digital format, there is a risk that the information may get lost if the individual does not have the necessary competencies to store and retrieve the records. Individuals may also not know which records to keep and which of those records to produce when submitting their return (Rothenberg 1995;Tallaha et al 2014).…”

Section: Procedural Knowledgementioning

confidence: 99%

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Tax knowledge for the digital economy

Bornman

Wassermann

2020

J. econ. financ. sci.

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Orientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and act in a tax compliant manner.Research purpose: The aim of this article was to identify the unique tax knowledge requirements for individuals functioning in the digital economy by systematically reviewing literature on the tax challenges arising from this new economy. Applying a conceptual framework of tax knowledge, these knowledge requirements were categorised as either general, procedural or legal. By identifying these requirements, it was possible to point out the risks within these categories that may cause obstacles to individuals to act fully tax compliant.Motivation for the study: Understanding the different knowledge requirements of taxpayers may assist tax authorities to identify the tax compliance risks of these taxpayers in their capacity as individuals functioning in the digital economy.Research approach/design and method: A qualitative approach was used in the study through a thematic search of appropriate literature such as articles, reports, blogs and media releases. These documents were systematically reviewed to identify the knowledge requirements for individual taxpayers functioning in the digital economy.Main findings: The findings suggest that there are specific tax knowledge requirements in different areas that must be in place to ensure tax compliance in the digital economy. Any shortcomings in these areas of knowledge create the risk of non-compliance for individuals functioning in the digital economy.Practical/managerial implications: Taxpayers and tax authorities alike should take note of the risk areas identified in each area of knowledge (general, procedural and legal) and devise strategies to deal with taxation issues arising from transactions in the digital economy.Contribution/value-add: This study applied a tax knowledge framework and identified the general, procedural and legal tax knowledge requirements of individuals functioning in the digital economy. The study also pointed out associated compliance risks, which may assist tax authorities to target strategies for improving taxpayer knowledge in these three areas.

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Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective

Hermanto

Windasari

Purwanegara

2022

Cogent Business & Management

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Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Abstract: The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009)

Cited by 15 publications

References 28 publications

Tingkat Literasi Pajak Penghasilan Orang Pribadi Dan Determinannya (Studi Di Jakarta, Bogor, Depok, Tangerang, Dan Bekasi)

Tingkat Literasi Pajak Penghasilan Orang Pribadi Dan Determinannya (Studi Di Jakarta, Bogor, Depok, Tangerang, Dan Bekasi)

Tax knowledge for the digital economy

Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective

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