Tax compliance in Indonesia : the role of public officials as taxprayers

Rahman, Abdul

doi:10.3990/1.9789036542425

Cited by 11 publications

(25 citation statements)

References 47 publications

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“…So the hypothesis about Account Representative service has a positive effect on individual taxpayer compliance to be proven. The conclusion of the research related to Account Representative services is in line with research conducted by Nugroho (2006), Syahputra (2012) Fuadi (2013, Devos (2014), Basalamah, et al (2016), and Rahman (2017) which show that Account Representative services positive effect on taxpayer compliance.…”

Section: Services To the Compliance Of Individual Taxpayers In Palembsupporting

confidence: 87%

“…Dependent variable in this study is individual taxpayer compliance. Taxpayer compliance in this study will be measured using indicators developed from research conducted by Nugroho (2006), Andreas, et al (2015 and Rahman (2017) namely taxpayers understand and try to understand the Taxation Law, fill out tax forms with right, calculate the correct amount of tax and pay taxes on time. This variable is measured by the 5 point Lickert Scale for 4 questions.…”

Section: Dependent Variablementioning

confidence: 99%

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The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia

Intrada¹,

Wahyudi²

2019

jafas

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This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ransom to individual taxpayer compliance. The total sample of this study consisted of 402 individual taxpayers in the city of Palembang, Indonesia with a variety of professions. Data analysis was performed by multiple regression analysis techniques. The hypothesis was tested using the coefficient of determination (R²), t and F test statistics. The results showed that the attitude of taxpayers related to tax administration sanctions, service from Account Representative and the ability to pay tax amnesty ransom had a positive effect on individual taxpayer compliance in Palembang , Indonesia.

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Section: Services To the Compliance Of Individual Taxpayers In Palembsupporting

confidence: 87%

Section: Dependent Variablementioning

confidence: 99%

The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia

Intrada¹,

Wahyudi²

2019

jafas

View full text Add to dashboard Cite

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“…Kuiper and Janssen [7] pointed out that work from a tangible perspective in a taxation department is handled the way private banks and wealth managers operate. Rahman [15] notes that workers operate this way for Indonesia's case is the desire to improve the taxation system. This is embraced with the aim of achieving intended taxation goals.…”

Section: Discussionmentioning

confidence: 99%

“…30 of 1980 find it critical to achieving expanded tax revenue and improved economic growth. They follow the rules and adhere to the changed tax collection system from official assessment to self-assessment [15]. The rules may carry a punishment if not observed or violated by any given employee.…”

Section: Discussionmentioning

confidence: 99%

“…Due to the importance of the human component in tax collection, in 1983 Indonesia changed its method of handling taxation issues. Rahman [15] notes that Indonesia's desire to improve its tax system is reflected in the establishment of various tax reforms which started in 1983, including changing the tax collection system from official assessment to selfassessment [15]. Self-assessment shows how important the motivation and commitment of an individual is in improving a taxation department.…”

Section: Literature Reviewmentioning

confidence: 99%

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Motivation and Commitment as Influential Factors in a Taxation Department and the Way They Affect Employee Performance: A Survey Study in a Taxation Department in Indonesia

Chalim¹,

Rizani²

2018

TOPSYJ

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Introduction:Tax revenues in each country cannot be fully collected depending on the planned targets without good work, which is influenced by individual performance. This means that taxes collected at the Tax Department in Indonesia depend on worker performance as one of the main factors affecting the expansion of national revenue.Aims:Just like in any other organisation, employee performance of Indonesia’s taxation unit is influenced by established standards, which determine the quality of work, completion of targets and of course instilling responsibility in employees who are required to demonstrate such values through the implementation of the predetermined work procedures and policies. This study is a survey which uses a descriptive method. The descriptive method involves the assessment of research variables, which aims to determine the relationship between such variables and their influence on the findings of the study.Conclusion:The results revealed that motivation and commitment in the taxation department fall in the category of 'good enough', though without optimum performance. During verification, it was revealed that there is a positive and significant influence on performance which is partially influenced by commitment and motivation; however, competence was one of the other key factors.

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Tax education and tax compliance: A multi-ethnic analysis

Hidayati,

Hermanto,

Nnamdi

2023

JIFA

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For an emerging economy such as Indonesia, income taxes significantly contribute to her revenue generation profile. The efficacy of tax education during taxpayers' educational trajectory stands as a pivotal factor in achieving successful tax revenue collection. The primary objective of this study is to examine the impact of tax education on tax compliance among students from diverse ethnic backgrounds. This is a descriptive study with a quantitative approach. Open-ended questionnaires were developed, tested, and distributed to students. A total of 372 valid responses were returned and the data was analyzed using the Smart PLS tool. Findings from the analysis revealed a significant effect of tax education on tax compliance across all ethnic groups (Javanese, Sundanese, Batak, Minang, Malay, and Others) with the maximum and minimum effect recorded in the Sundanese (73.5%) and Batak (47.2%) respectively. This study contributes to bridging the research gap in tax education and tax compliance from a multi-ethnic approach in Indonesia. It is recommended that public tax awareness campaigns, targeted at both students and the public in Indonesia be sustained, as this drives an increase in tax compliance across all ethnicities in the medium to long term. This research makes a theoretical contribution by highlighting the significance of tax education as a determining factor. From a policy perspective, this study offers valuable insights to education policymakers, emphasizing the necessity for regular enhancements and adaptations in tax education practices.

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Tax compliance in Indonesia : the role of public officials as taxprayers

Cited by 11 publications

References 47 publications

The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia

The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia

Motivation and Commitment as Influential Factors in a Taxation Department and the Way They Affect Employee Performance: A Survey Study in a Taxation Department in Indonesia

Tax education and tax compliance: A multi-ethnic analysis

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