Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory
Keywords:
service quality, tax compliance, tax examination, tax knowledge, technologyAbstract
This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.
Downloads
References
Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174-179. https://doi.org/10.21744/irjmis.v6n4.675
Alabede, J. O., & Zainal Affrin, Z. (2011). Tax service quality and compliance behaviour in Nigeria: Do taxpayer’s financial condition and risk preference play any moderating role?. European Journal of Economics, Finance and Administrative Sciences, (35), 90-108.
Aliudin, T. M. A., Ilhami, M. A., & Febianti, E. (2015). Usulan Perbaikan Tata Letak Gudang Produk Drum Oli Menggunakan Metode Dedicated Storage Di PT XYZ. Jurnal Teknik Industri Untirta, 3(1).
Anjarini, K. Buntoro Heri Prasetyo; Lia Dahlia Irani, 2012. Analisis Pelaksanaan Pemeriksaan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Jakarta Sawah Besar Satu. Jurnal Perpajakan Indonesia 2012. Universitas Pakuan.
Boediono, E. E. (2013). Peningkatan Hasil Belajar Siswa Kelas XI IPA 8 SMA Negeri 3 Malang melalui Pembelajaran Kooperatif Model Teams Game Tournament (TGT) Virtual (Doctoral dissertation, Tesis tidak diterbitkan. Malang: Pascasarjana Universitas Negeri Malang).
Burton, A. M., White, D., & McNeill, A. (2010). The Glasgow face matching test. Behavior Research Methods, 42(1), 286-291. https://doi.org/10.3758/BRM.42.1.286
Canares, M. P. (2016). Creating the Enabling Environment for More Transparent and Better-resourced Local Governments: A Case of E-taxation in the Philippines. Information Technology for Development, 22(sup1), 121-138. https://doi.org/10.1080/02681102.2015.1121857
Darmayanti, T. W. (2004). Pelaksanaan Self Assesment System Menurut Wajib Pajak (Studi Kasus pada Wajib Pajak Badan Salatiga). Jurnal Ekonomi dan Bisnis, 10(1), 109-128.
Devos, Y., Demont, M., Dillen, K., Reheul, D., Kaiser, M., & Sanvido, O. (2009). Coexistence of genetically modified (GM) and non-GM crops in the European Union. A review. Agronomy for sustainable development, 29(1), 11-30.Dewi, A. S. M., & Wirajaya, A. (2013). Pengaruh struktur modal, profitabilitas dan ukuran perusahaan pada nilai perusahaan. E-jurnal Akuntansi, 358-372. https://doi.org/10.1051/agro:2008051
Doran, C. J. (2009). The role of personal values in fair trade consumption. Journal of Business Ethics, 84(4), 549-563. https://doi.org/10.1007/s10551-008-9724-1
Ester, M., Kriegel, H. P., & Xu, X. (2017). DBSCAN revisited, revisited: why and how you should (still) use DBSCAN. ACM Transactions on Database Systems (TODS), 42(3), 19.
Fidel, R., & Green, M. (2004). The many faces of accessibility: engineers' perception of information sources. Information processing & management, 40(3), 563-581. https://doi.org/10.1016/S0306-4573(03)00003-7
Ghoni, A., & Abdul, H. U. S. E. N. (2012). Pengaruh Motivasi dan Pengetahuan Wajib Pajak terhadap Kepatuhan Wajib Pajak Daerah. Jurnal Akuntansi UNESA, 1(1).
Ghozali, I., & Ratmono, D. (2013). Analisis multivariat dan ekonometrika: teori, konsep, dan aplikasi dengan EVIEWS 8. Semarang: Badan Penerbit Universitas Diponegoro.
Hanousek, J., & Palda, F. (2004). Quality of government services and the civic duty to pay taxes in the Czech and Slovak Republics, and other transition countries. Kyklos, 57(2), 237-252. https://doi.org/10.1111/j.0023-5962.2004.00252.x
Hardiningsih, P., & Yulianawati, N. (2011). Faktor-faktor yang mempengaruhi kemauan membayar pajak. Dinamika Keuangan dan Perbankan, 3(1), 126-142.
Harelimana, J. B. (2018). Effect of Tax Audit on Revenue Collection in Rwanda. Global Journal of Management and Business Research.
James, W. (1920). The Letters of William James (Vol. 1). Little, Brown.
Kurniawan, R., Zailani, S. H., Iranmanesh, M., & Rajagopal, P. (2017). The effects of vulnerability mitigation strategies on supply chain effectiveness: risk culture as moderator. Supply Chain Management: An International Journal, 22(1), 1-15. https://doi.org/10.1108/SCM-12-2015-0482
Lisa, O., & Hermanto, B. (2018). The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable. International Research Journal of Management, IT and Social Sciences, 5(2), 227-236.
Mandagi, C., Sabijono, H., & Tirayoh, V. (2014). Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Perpajakannya Pada KPP Pratama Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(3).
Mustapha, B., & Obid, S. N. B. S. (2015). Tax service quality: The mediating effect of perceived ease of use of the online tax system. Procedia-Social and Behavioral Sciences, 172, 2-9. https://doi.org/10.1016/j.sbspro.2015.01.328
Nugroho, S. A. (2012). Hukum persaingan usaha di Indonesia dalam teori dan praktik serta penerapan hukumnya. Kencana.
Nwaiwu, J., & Macgregor, T. Webometric indices of tax audit and tax revenue generation research in nigeria.
Palil, M. R., & Mustapha, A. F. (2011). Tax audit and tax compliance in Asia: A case study of Malaysia. European journal of social sciences, 24(1), 7-32.
Pandey, M. (2017). Impact of goods and service tax (GST) on Indian tax structure. International Research Journal of Management, IT and Social Sciences, 4(3), 22-33.
Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). Servqual: A multiple-item scale for measuring consumer perc. Journal of retailing, 64(1), 12.
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58-71. https://doi.org/10.29332/ijssh.v3n1.250
Prena, G. D., Kustina, K. T., Dewi, I. G. A. A. O., Putra, I. G. C., & Krisnanda, R. A. (2019). Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers. International Journal of Social Sciences and Humanities, 3(1), 26-35. https://doi.org/10.29332/ijssh.v3n1.249
Prince, M. J. (2014). World Alzheimer Report 2014: dementia and risk reduction: an analysis of protective and modifiable factors. Alzheimer's Disease International.
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207-213. https://doi.org/10.21744/irjmis.v6n4.683
Soyinka, K. A., Jinadu, O., & Sunday, O. M. (2016). Tax audit determinants and corporate tax compliance in Nigeria. The international journal of business & management, 4(5), 95-99.
Sulistyanto, H. S., & Susilawati, C. (2011). Metode Penulisan Skripsi. Semarang: Penerbit.
Trisnawati, N. L. M., & Sudirman, I. W. (2015). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Hotel, Pajak Restoran dan Pajak Hiburan di Kota Denpasar. E-Jurnal Ekonomi dan Bisnis Universitas Udayana.
Wiguna, I. P. I., & Yadnyana, K. (2019). The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area. International Research Journal of Management, IT and Social Sciences, 6(3), 18-28. https://doi.org/10.21744/irjmis.v6n3.624
Published
How to Cite
Issue
Section
Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.
