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All Journal Jurnal Inovasi Pajak Indonesia
Amri Amrulloh
c. Department of Tax Accounting, Faculty of Economics and Business, Politeknik Negeri Madiun, Madiun, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The impact of taxpayer awareness, tax sanctions and the level of education on taxpayer compliance Rediva Cinta Lidya; Amalia Berliana Putri; Amri Amrulloh
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.208

Abstract

Purpose - The study exmaines the effect of taxpayer awareness, tax sanctions, and education level on taxpayer compliance.Design/methodology/approach - The study uses a quantitative approach, utilizing survey data obtained from individual taxpayers registered at a tax office. Tests of reliability and validity are carried out to confirm the soundness of the measurement tools.Findings – The study identifies taxpayer awareness and tax sanctions as significant determinants of taxpayer compliance but education level as an insignificant factor. High informality is maintained by a general fear of being caught, rather than by formal education levels which controlled the approach of the informal worker.Originality/value – This research adds to the existing literature by offering empirical evidence around factors influencing taxpayer compliance, especially in the development of tax policies where awareness campaigns and enforcement mechanisms are prioritized. These insights will allow tax authorities to design even more effective strategies aimed at inducing the tax compliance rate.Research Implications – This study provides implications for tax administrations as it emphasizes the importance of conducting strong awareness programs along with consistent enforcement of sanctions to better ensure taxpayer compliance.
Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception Putri Indah Wahyuni; Najela Tsaqila Fatma Meimun; Amri Amrulloh
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.209

Abstract

Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Findings – The results demonstrates that tax discrimination and weak taxpayer ethics increase tax evasion perception while strong tax knowledge and high tax sanctions serve as deterrent factors. The results underscore the role of a fair and transparent taxation system in mitigating tax evasion tendencies.Originality/value – This study adds to the tax compliance literature by combining a behavioral and regulatory perspective of tax compliance. For this reason, it delivers empirical insight about the influence of perceived fairness and ethical issues upon tax compliance attitudes in emerging economies.Research Implications – The research holds great significance for tax authorities in formulating more equitable tax legislation with improved enforcement mechanisms. Providing an understanding of taxes, as well as strict but fair penalties, can improve taxpayer compliance and minimize risk of evasion
Co-Authors Amalia Berliana Putri Najela Tsaqila Fatma Meimun Putri Indah Wahyuni Rediva Cinta Lidya