Pengaruh Persepsi Keadilan Pajak Dalam Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 Terhadap Kepatuhan Dalam Memenuhi Kewajiban Perpajakan

Wulandari, Soliyah; Budiaji, Andrie

doi:10.32678/ijei.v8i2.71

Cited by 7 publications

(13 citation statements)

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“…d) tax rates structure is related to the level of tax rates imposed on taxpayers. The results of Wulandari and Budiaji (2017) and Berutu and Harto (2012) research show the same results, namely that the tax rates structure has a significant effect on tax compliance behavior. Research conducted by Azmi and Perumal (2008) also shows the same results that the dimensions of the tax rates structure influence the compliance behavior in Malaysia.…”

Section: Tax Fairnessmentioning

confidence: 52%

“…b) exchanges with the government relates to the provision of public facilities and also the good bureaucratic arrangements that the government achieves on the implications of several taxes paid by taxpayers. Research conducted by Wulandari and Budiaji (2017), and Berutu and Harto (2012) show that the exchanges with the government dimension do not affect compliance. This study is in line with the research of Azmi and Perumal (2008) which shows that there is no influence of exchanges with the government dimension on compliance behavior in Malaysia.…”

Section: Tax Fairnessmentioning

confidence: 97%

“…c) Special provisions relating to tariffs or applicable tax provisions that are only given to special groups, which have been adjusted to government regulations. Research conducted by Wulandari and Budiaji (2017), and Berutu and Harto (2012) show that the dimensions of special provisions do not affect compliance. This study is also in line with the research of Azmi and Perumal (2008) showing that the dimensions of special provisions do not prove an influence on compliance behavior in Malaysia.…”

Section: Tax Fairnessmentioning

confidence: 99%

“…a) General fairness relates to whether taxpayers feel that the existing tax system has been running as it should according to applicable regulations and not deviate. Research conducted by Wulandari and Budiaji (2017) and Azmi and Perumal (2008) shows that the general fairness dimension significantly influences tax compliance behavior. On the other hand, Berutu and Harto's research (2012) does not prove the influence between the dimensions of general fairness and the distribution of tax burden with the behavior of individual taxpayer compliance.…”

Section: Taxpayer Compliancementioning

confidence: 99%

“…Based on previous research on tax fairness (Wulandari and Budiaji (2017); Berutu and Harto (2012); Azmi and Perumal (2008)) and tax knowledge (Mintje (2016); Damajanti (2015) and Handoyo and Candrapuspa (2017)) on compliance behavior is known to have inconsistencies in research results. Besides that, it is different from previous studies on tax fairness which are studied using the Theory of Planned Behavior (TPB) in this study, tax fairness is studied using the equity theory.…”

mentioning

confidence: 99%

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Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

Pertiwi

Iqbal²,

Baridwan³

2020

IJRBS

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This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.

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Section: Tax Fairnessmentioning

confidence: 52%

Section: Tax Fairnessmentioning

confidence: 97%

Section: Tax Fairnessmentioning

confidence: 99%

Section: Taxpayer Compliancementioning

confidence: 99%

mentioning

confidence: 99%

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Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

Pertiwi

Iqbal²,

Baridwan³

2020

IJRBS

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The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia

Totanan,

Jamaluddin,

Muliati

et al. 2024

Public and Municipal Finance

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This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.

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Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

Suasa¹,

Arjaya²,

Seputra³

2021

JPH

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In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

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Pengaruh Persepsi Keadilan Pajak Dalam Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 Terhadap Kepatuhan Dalam Memenuhi Kewajiban Perpajakan

Cited by 7 publications

References 0 publications

Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia

Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

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