The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance

Chandra, Noldy; Halwi, Moh. Dharma; Masdar, Rahma; Tampang,; Din, Muhammad; Mapparessa, Nuraela; Meldawati, Lucyani

doi:10.2991/aebmr.k.210220.028

Cited by 5 publications

(8 citation statements)

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“…Tax knowledge may not significantly influence A compliance because compliance behavior is not solely determined by knowledge alone (Fauziyyah et al, 2020). Other factors, such as individual attitudes, beliefs, Tax Compliance in Indonesian MSMEs: Key Factors Explored Fakultas Ekonomi, Universitas Muhammadiyah Cirebon | 161 economic circumstances, and perceptions of fairness in the tax system, also play a crucial role in determining taxpayer compliance (Chandra et al, 2021). Additionally, the complexity of tax laws and regulations can make it challenging for individuals to understand and apply them thoroughly.…”

Section: Hypothesis Testmentioning

confidence: 99%

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Michael,

Widjaja

2024

JPK

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This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.

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Section: Hypothesis Testmentioning

confidence: 99%

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Michael,

Widjaja

2024

JPK

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“…Furthermore, tourism innovation can also positively impact local communities' social and cultural empowerment [29]. Innovative tourism initiatives often emphasize preserving and promoting local culture, heritage, and traditions.…”

Section: Tourism Innovation Affects Empowerment Through Tourismmentioning

confidence: 99%

Village Tourism Empowerment Against Innovation, Economy Creative, and Social Environmental

Riza Chakim,

Mulyati,

Sunarya

et al. 2023

ATT

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This study explores the vital role of village tourism in fostering innovation and elevating the creative economy. Through enhancing tourist experiences and advancing local innovation, it investigates the intricate impacts of village tourism on innovation, the creative economy, and society. Utilizing a qualitative approach, 145 participants are engaged via surveys to analyze factors that influence Tourism Village: Environment (En), Economic (Ec), Socio-Culture (SC), Innovation Promotion (IP), and Tourism (Tr). Employing partial quadratic-structural equation modeling through SmartPLS, it examines how citizen engagement and tourism-induced economic gains influence psychological, social, and political empowerment, and place attachment. The findings emphasize village tourism's vast potential in driving innovation, igniting creativity, and contributing significantly to economic and social growth. Nonetheless, its sustainability relies on harmonizing social, economic, and environmental aspects. The study underscores the urgency of sustainable management for lasting benefits for locals and visitors alike. Synthesizing impacts, contributions, challenges, solutions, novel insights, and revelations, this research highlights village tourism's transformative power in propelling innovation-focused advancement in the creative economy, highlighting the necessity of responsible management approaches.

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“…Knowledge about taxes refers to the state where an individual fulfills their rights and responsibilities in line with the stipulations of tax laws and regulations (Chandra et al, 2020). Research shows that taxpayers' level of knowledge significantly impacts their adherence to tax responsibilities (Al-Ttaffi, Bin-Nashwan & Amrah, 2020; Fitri, Nurlaela, & Chair, 2022).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

Susilowati,

Mappanyukki

2024

The Winners

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The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens. The research aimed to empirically prove the impact of digital taxation, taxpayer knowledge, and tax incentive policies during the COVID-19 pandemic, with tax obstacles as the dependent variable. The comprehensive discussion of the relationship between all variables in the research is a novelty of previous studies, which were carried out partially. The research population comprised corporate taxpayers in Jakarta, with a sample of 50 corporate taxpayers selected as the respondents usingconvenience sampling techniques. The data analysis technique used was quantitative, utilizing PLS-SEM (Partial Least Squares-Structural Equation Model). The research results indicate that implementing digital taxation and taxpayer knowledge significantly and negatively affect tax revenue obstacles. Moreover, tax incentive policies during the COVID-19 pandemic were a quasi-moderator variable that strengthens tax obstacles’ adverse and significant effects. The research implications highlighted the crucial role of digital taxation and taxpayer knowledge in mitigating obstacles to tax revenue. The findings suggest that effectively implementing digital taxation measures and enhancing taxpayer knowledge can significantly reduce tax evasion and avoidance hindrances.

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The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance

Cited by 5 publications

References 0 publications

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Village Tourism Empowerment Against Innovation, Economy Creative, and Social Environmental

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

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