The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by... more
The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between unders...
The government's policy during the Covid-19 pandemic to provide social assistance funds taken from the State Budget, resulted in a deficit and taxes as the main instrument in supporting the state budget must play a multidimensional... more
The government's policy during the Covid-19 pandemic to provide social assistance funds taken from the State Budget, resulted in a deficit and taxes as the main instrument in supporting the state budget must play a multidimensional role. On the one hand, taxes are required to achieve the tax revenue target so that our APBN is healthy, but on the other hand, it must be sensitive and responsive in the economy. The government anticipates the worst possible scenarios for the state budget, thus implementing extraordinary measures to speed up the state budget recovery. Starting from this, tax reform is crucial. Tax governance must be better. One of them is Law Number 7 of 2021 concerning the harmonization of tax regulations. The Voluntary Disclosure Program (PPS) is one of the new provisions contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This program aims to improve voluntary taxpayer compliance which is carried out based on the principles of simplicity...
