The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables

Andreas, Andreas; Savitri, Enni

doi:10.1016/j.sbspro.2015.11.024

Cited by 54 publications

(60 citation statements)

References 4 publications

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“…Adiasa (2013) showed that the understanding of tax laws has a positive effect on taxpayer compliance. Similar results were highlighted by other researchers (Andreas & Savitri, 2015;Nurhayati, Halimatusadiah, & Diamonalisa, 2015;Agustiningsih & Isroah, 2016;Ilhamsyah, Endang, & Dewantara, 2016;Nugroho, Andini, & Raharjo, 2016). Saad (2014) also pointed out that tax knowledge contributes to the noncompliant behavior of taxation.…”

Section: Hypotheses Developmentsupporting

confidence: 87%

“…The lack of taxpayer's understanding of the tax laws causes them to be unable to comply with their obligations, so they become non-compliant taxpayers (Hardiningsih & Yulianawati, 2011). Several researchers have proven that tax understanding is able to influence taxpayer compliance positively and significantly (Adiasa, 2013;Saad, 2014;Ananda, 2015;Andinata, 2015;Andreas & Savitri, 2015;Nurhayati, Halimatusadiah, & Diamonalisa, 2015;Agustiningsih & Isroah, 2016;Ilhamsyah, Endang, & Dewantara, 2016;Nugroho, Andini, & Raharjo, 2016;Oladipupo & Obazee, 2016;Redae & Sekhon, 2016 Andinata (2015) found different perspectives, the understanding of taxation rules has no significant effect on the personal compliance of taxpayers. Saad (2014) stated that a lack of taxation understanding could cause taxpayer noncompliance behavior.…”

Section: |mentioning

confidence: 99%

“…But in reality, everyone tends to avoid paying taxes. Many researchers have proven the positive and significant influence of taxpayer awareness on taxpayer compliance (Palil, Rusyidi, & Ahmad, 2013;Andinata, 2015;Andreas & Savitri, 2015;Fajriyan, Endang N.P., & Prasetya, 2015;Agustiningsih & Isroah, 2016;Ilhamsyah, Endang, & Dewantara, 2016;Savitri & Musfialdy, 2016). While Nugroho, Andini, & Raharjo (2016) underlined that awareness has no partial effect on tax compliance.…”

Section: |mentioning

confidence: 99%

“…He will support the government because compliance in paying taxes will give benefit to both him and society in general. Palil, Rusyidi, & Ahmad (2013) and Andreas & Savitri (2015) had managed to find a positive and significant influence on the taxpayer's awareness of taxpayer compliance. Another researcher, Andinata (2015) proved that taxpayers' awareness of their tax obligations positively affects the taxpayer's compliance of the individual in paying taxes.…”

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

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The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

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Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, and Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.

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Section: Hypotheses Developmentsupporting

confidence: 87%

Section: |mentioning

confidence: 99%

Section: |mentioning

confidence: 99%

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

See 2 more Smart Citations

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

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“…Others they use tax data to fulfill its public facility apostleship. Savitri (2015) developed the concept of Tax socialization while Alm, (et al 2010) propose new services and Kirchler, E., et al (2006) use it for tax compliance. Tax evasion has been analyzed and brought us valuable development options.…”

Section: Tax Collectionmentioning

confidence: 99%

Non-Administrative Models to Deteriorate Tax Evasion, a Socio-Cybernetic Application using NLP Archives for Taxpayer Euphoria Formation

Kanavas

Zisopoulos

Dimitrios

2017

RAE

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With our Socio-Cybernetic Application we present a minimal approach to reduce tax evasion. Theoretically we use proven theories of Neuro Linguistic Processing, Christian Virtues influence, Cognitive Psychology guidelines, Tax collection and law enforcement principles. Our database are taxpayers, payments Beneficiary, Neuro Linguistic Programming reference points, Virtue points, etc. From the last two we create the Personal Human Space database with 1803 records. Then we analyze every person in the Taxpayers and money Receivers database and according to the theoretical guidance we formulate a specific limited human-space diagram for all 7 million persons and legal entities. As an example, we demonstrate the exact math and Matlab methodology to match a Taxpayer and money beneficiary with scoreboard 65 non-zero diagram points. The working system could be useful for Financial Intelligent Units, Economic Law enforcement agencies and Immigration Authorities.

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Tax service quality for enterprises: development of a valid measurement scale

Hoang

2022

APJBA

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PurposeMeasuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.Design/methodology/approachThis study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).FindingsThe findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.Practical implicationsThis scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.Originality/valueEmpirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.

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The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables

Cited by 54 publications

References 4 publications

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Non-Administrative Models to Deteriorate Tax Evasion, a Socio-Cybernetic Application using NLP Archives for Taxpayer Euphoria Formation

Tax service quality for enterprises: development of a valid measurement scale

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