Pengaruh Kesadaran Perpajakan, Sikap Rasional, Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak

Nugroho, Vidyarto; Oktrina, Livia; Soekianto, Tonni

doi:10.22373/jep.v11i2.102

Cited by 2 publications

(3 citation statements)

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“…When testing the Rational attitude variable, the indicators used are, if individuals pay taxes, they will feel profit, individuals will feel caught if they do not pay taxes, and compare the risks of not paying taxes. In this study, rational attitudes used the (Nugroho et al, 2020) direct adoption questionnaire which used an interval scale between 1 to 5. The answers obtained will be assessed, namely: (1) strongly disagree (2) disagree (3) neutral (4) Agree, and (5) Strongly Agree.…”

Section: Rational Attitudementioning

confidence: 99%

“…The hypotheses proposed in this study are: rational attitudes are the consideration of the taxpayer's advantages or disadvantages from fulfilling his tax obligations the financial compensation from the taxpayer for failing to fulfil his tax obligations, and the risks that arise if he pays and does not make tax payments. Referring to the research of (Swandewi et al, 2017) and (Nugroho et al, 2020), the following hypothesis is made: H1: Rational attitude has a significant effect on taxpayer compliance Religion is considered as belief in God or other spiritual, psychological, or spiritual beliefs that determine the extent to which people fulfil their tax obligations under applicable law. The involvement of beliefs is needed as a variable to test a person's level of religiosity according to the use of belief values, beliefs, and practices in everyday life.…”

Section: Introductionmentioning

confidence: 99%

“…The involvement of beliefs is needed as a variable to test a person's level of religiosity according to the use of belief values, beliefs, and practices in everyday life. Based on this and referring to the research of (Utama & Wahyudi, 2016) and (Nugroho et al, 2020), the following hypothesis can be proposed: H2: Religiosity has a significant effect on taxpayer compliance Ethics are moral principles that determine human behavior. A person acts ethically when he considers the impact his actions have on the social environment.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Taxation Rational Attitude, Religiusity, and Ethics on Taxpayer Compliance

Aristantia

Yuniarni

Junjunan

2022

JAEF

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The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time to time. One of the efforts of the Directorate General of Taxes in increasing tax revenues, one of which is to use the Self-assessment System, which is a system that requires taxpayers to calculate, pay, and selfreport the tax payable, so that the determination of the amount of tax is entrusted to the taxpayers themselves. However, in practice the Self-assessment System is difficult to run as expected and is often misused. This makes researchers interested in studying the factors that influence taxpayer compliance using a behavioral approach (behavioral cooperation). The sample used is individual taxpayers registered in all KPPs in the city of Surabaya. This study uses a questionnaire distributed through Google Form. The data collection method used is primary data collection. The data analysis used in this research is multiple regression analysis. This study shows the results that Rational Attitudes, Religiosity, and Tax Ethics have a positive influence on taxpayer compliance. Keywords: rational attitude, religiosity, tax ethics, taxpayer compliance.

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Section: Rational Attitudementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Effect of Taxation Rational Attitude, Religiusity, and Ethics on Taxpayer Compliance

Aristantia

Yuniarni

Junjunan

2022

JAEF

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Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization

Shoffan

Ernandi

2023

ijler

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The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic. Highlights: Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic. Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance. Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.

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Pengaruh Kesadaran Perpajakan, Sikap Rasional, Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak

Cited by 2 publications

References 0 publications

The Effect of Taxation Rational Attitude, Religiusity, and Ethics on Taxpayer Compliance

The Effect of Taxation Rational Attitude, Religiusity, and Ethics on Taxpayer Compliance

Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization

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