taxpayer

This study aims to find out and analyze the influence of tax socialization, understanding of tax procedures, age, type of work and tax sanctions on the compliance of taxpayers of private individuals in the district of Pedurungan. The type of research used is explantation research with quantitative approach. The population in this study is all taxpayers of private individuals registered in pedurungan subdistrict. Sample of 110 respondents with sampling method, namely accidental sampling method. Data analysis methods in this study include multiple linear regression analysis with dummy variables. The results showed that the socialization of taxation and understanding of tax procedures, had a significant effect on the compliance of taxpayers of private individuals. While the variable age, type of work, and tax sanctions have no significant effect on the mandatory compliance of private people.

This study explores the complex area of tax compliance in Lebanon, using the principles of behavioral economics and nudges as intervention tools. The central problem is to understand how nudges can positively influence the tax behavior of Lebanese taxpayers and improve tax collection. This study tends to investigate how can nudges modify taxpayers' tax behavior in Lebanon. To achieve those objectives, questionnaires were administered to a randomly selected sample of 500 Lebanese taxpayers. The results show that nudges have a significant positive impact on tax compliance. The study underscores the need for continuous evaluation and adaptation of nudge strategies to ensure their effectiveness and relevance in diverse socioeconomic contexts. Future research should expand on these findings to explore the nuanced impacts of different types of nudges across various settings.

In March 2021 the Director General of Taxes in collaboration with the Tax Center Institute Stiami involved 12 students for tax volunteer activities by placing 12 students at the KPP Pratama Jakarta Gambir Empat. The purpose of this activity is to assist individual taxpayers in reporting their 2020 SPT using electronic reports, so that taxpayers who do not understand information technology can be assisted in filling out the SPT. The role of Tax Volunteers is expected to increase taxpayer compliance. Therefore, to be able to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e filling. The implementation method follows the guidelines set by the Tax Service Office, namely there are those who wait at the KPP, and visit the Taxpayer's Location. The results of the activity show that for 1 month 12 tax volunteers helped fill out the SPT OP as many as 562 taxpayers

Taxes have a very vital role in financing national development. Taxes are the largest source of state revenue. Blocking is one of the tax collection actions carried out as an effort to collect tax receivables. However, in its implementation, there are obstacles regarding the differences in policies and understanding between taxation and banking regulations. The purpose of this study is to determine the implementation of tax collection by blocking and its compliance with taxation and banking regulations. This qualitative study uses library research methods and interviews. The data will be explained by descriptive analysis methods. Based on data analysis, it can be concluded that blocking the taxpayer's account is the most effective action in collecting tax receivables. Blocking taxpayer accounts does not violate customer privacy because banks do not block unilaterally and are carried out according to applicable procedures. Pajak memiliki peranan yang sangat vital dalam pembiayaan...

The problem in this study is that the Land and Building Tax Service at the Potulando Village Office is still manual or conventional, so it requires a lot of place and time in storing data or processing data, besides that the reports produced are inaccurate. The purpose of this research is to design a Stand Alone -Based Land and Building Tax Information System. Sources of data in this study are primary data sources and secondary data sources. This type of research is qualitative while the data collection techniques in this study use three methods, namely, observation, interviews and library studies. The construction of a Stand Alone-Based Land and Building Tax Information System in this study uses Visual Basic.Net . The system development method used in this research is System Development. Life Cycle (SDLC), while The system testing technique in this study uses the Blackbox testing method. The system design in this study uses a use case diagrams, context diagrams, and data flow diagr...

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

Fokus penelitian ini adalah implementasi kebijakan penyelenggaraan reklame belum optimal, sehingga dihadapkan pada resiko hilangnya sumber penerimaan dari potensi pajak reklame.Fenomena tersebut menuntut adanya strategi implementasi kebijakan yang efektif dalam optimalisasi penerimaan pajak reklame sebagai salah satu sumber PendapatanAsli Daerah. Sub fokus penelitian ini adalah penerapan pendekatan content of policy dan context of implementation sebagai dimensi implementasi kebijakan dalam penyelenggaraan reklame pada Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Bandung .Berdasarkan problem statement yang dikemukakan pada fokus penelitian, selanjutnya diturunkan ke dalam pertanyaan penelitian (research questions) sebagai berikut : 1. Faktor – faktor apa yang menyebabkan belum optimalnya implementasi kebijakan penyelenggaraan reklame pada Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Bandung. 2. Upaya-upaya apa yang dilakukan pelaksana kebijakan penyelenggaraan reklame p...

This research aims to analyze the Regulatory Policy of The Republic Indonesian (PMKRI) Number 91 in 2015 on Factors Affecting Tax Payer Willingness. This research is a kind of quantitative research using descriptive statistical approach.. this study uses the object in the form of personal tax payers registered in the tax office primary jember by questionnaire method. Sampling technique in this research is technique of Convinience Sampling. the sample used in this study are as many as 100 Individual Tax Payers who report the Annual SPT on 22 February to 30 March 2016 manually in KPP Pratama Jember. The results showed that the Regulatory Policy of The Republic Indonesian (PMKRI) Number 91 in 2015 has given a significant effect on the factors that influence the willingness to pay taxes that pay taxes awareness, knowledge and understanding of the tax laws as well as good perception on the effectiveness of the tax system..

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance rati...

The objective of this research is to investigate the relationship between taxpayers' awareness, taxpayers' knowledge, and tax compliance. Additionally, it aims to examine the impact of tax penalties on tax compliance. This study was conducted at the Petra Alpha Education Foundation across all levels, from Kindergarten (KB) to Senior High School (SMA). Each unit has teachers and school staff with varying perspectives on taxation in Indonesia. The research methodology employed in this study is quantitative, involving in-depth analysis of factual data by using Attribution theory by Fritz Heider (1958). The techniques used for this research include descriptive statistical analysis, and the tool utilized is multiple linear regression. Based on the test results, 1) it was found that there is a significant influence of taxpayers' awareness and taxpayers' knowledge on tax compliance. 2) It is shown that higher levels of taxpayers' awareness and knowledge led to increased tax compliance, and conversely, higher tax compliance results in greater taxpayers' awareness and knowledge. 3) However, there is no significant impact of tax penalties on tax compliance. In other words, as tax penalties increase, tax compliance tends to decrease, and vice versa. The dissemination of tax penalty information to the public or taxpayers is an effective means to enhance tax compliance.

This study aims to analyze relationship between power and authority, perception of fairness, public trust, and tax rate policies on taxpayer compliance at the Regional Revenue Agency of Bulungan Regency. The method applied to conduct this research is a quantitative approach method using primary data and secondary data. In this study, the population is taxpayers who have registered and have a 2021 Regional Taxpayer Identification Number (NPWD) of 33,164 taxpayers. The sampling technique in this study was simple random sampling. By using the Slovin formula, the sample obtained is 395 respondents. In this study, data collection techniques were used which included questionnaires, literature studies, and interviews. The data analysis technique used is classical assumption testing and multiple linear regression analysis. The results obtained show that partially there is no significant influence of the tax authorities and tax rate policies on taxpayer compliance. Meanwhile, the variable pe...

The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries. Our results offer tax authorities insights into how trust and power m...

This research was conducted with the aim of: (1) To analyze the effect of consultation by the Account Representative on taxpayer compliance; and (2) To analyze the effect of supervision by the Account Representative on taxpayer compliance at the Makassar South KPP. This study uses primary data through a survey of 100 corporate and individual taxpayer respondents. The analysis used in this study is multiple regression analysis, which is a regression model to analyze more than one independent variable. The results of this study are (1) Based on simultaneous tests, consultations provided by Account Representatives and supervision provided by Account Representatives have a positive and significant effect on taxpayer compliance, (2) Based on partial tests, tax consulting variables provided by Account Representatives, and supervision provided by the Account Representative has a significant effect on taxpayer compliance.