Hambatan Penerapan Sanksi Pajak Di KPP Pratama Pamekasan

Abstract

This research aims to illustrate how the processes/procedures and obstacles in the implementation of tax sanctions in KPP Pratama Pamekasan. The research method used is a case study approach. One key informant with two supporting informants, then the information was analyzed using the Miles and Huberman model consisting of data reduction, data presentation, conclusion drawing, and verification. The result of this research was first, the application of tax sanctions in KPP Pratama Pamekasan only applied to the taxpayer who is active status. Secondly, the socialization of tax sanctions conducted by KPP Pratama Pamekasan through the delivery of chain messages and also through social media has not been conveyed properly to the taxpayers. Thirdly, the barriers experienced by KPP Pratama Pamekasan in applying tax sanctions are the ignorance of taxpayers on the application of the tax sanctions themselves.

Tax Compliance in Indonesian MSMEs: Key Factors Explored

“…Individuals who are not tax compliant may make external attributions, i.e. they consider that their non-compliant behavior is caused by external factors such as the difficulty of understanding tax regulations or the lack of supervision from the government Tax Compliance in Indonesian MSMEs: Key Factors Explored Fakultas Ekonomi, Universitas Muhammadiyah Cirebon | 155 (Yaqin & Alwiyah, 2020). In the context of tax compliance, internal attributions related to Intrinsic motivation to comply may encourage individuals to remain compliant with their tax obligations.…”

“…Tax sanctions applied to non-compliant MSME actors can be fines or block access to banking facilities or public services. Research conducted on MSME actors in Indonesia found that the existence of tax sanctions significantly influences tax compliance (Sinaga, 2017;Yaqin & Alwiyah, 2020). MSMEs that are aware of the consequences of tax violations, such as fines or blocking access, tend to be more compliant in fulfilling their tax obligations.…”

Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies

“…Some of the motivations for tax avoidance are influenced by individualism, masculinity, uncertainty, and power distance which are inversely proportional to tax avoidance actions that occur in entities (Amalia & Handayani, 2019;Yoo & Lee, 2018, so that an increase in some of these factors can be a solution to mitigate the occurrence of tax avoidance. Tax evasion is caused by taxpayers' non-compliance with tax regulations that are influenced by sanctions, audits, perceptions, awareness, knowledge, and services (Famami & Norsain, 2019), which is exacerbated by the condition that the application of tax sanctions is still not optimal (Yaqin & Alwiyah, 2020). So that the possibility of audits or low public services by the government is also a motivating factor for tax avoidance.…”