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Journal : International Journal of Science and Society (IJSOC)

Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon Cahyani, Amalia Regita; Mustofa, Rochman Hadi
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1020

Abstract

The phenomenon of misappropriation of funds by tax officials is considered to have an influence on public compliance and awareness in paying taxes. This encourages researchers to conduct research on perceptions of compliance and awareness of paying taxes after the tax fraud phenomenon. The aim of this research is to describe in detail the views of the general public regarding the influence of the issue of tax fraud on tax compliance by taxpayers. The research method used is qualitative using a phenomenological approach with data collection techniques through interviews and observations of research instruments composed of ASN, MSMEs and students. This research was conducted from April to June 2023. The data collected was then analyzed in depth to determine the research results. The research results show that the abuse of authority of tax officers in utilizing tax funds can influence the public's perception of being obedient and aware in paying taxes, because one of the factors that plays a role in increasing taxpayer compliance and awareness is tax officers. For this reason, the government needs to disseminate information about taxes to the public and take firm action against tax officials who commit irregularities so that public trust improves again.
Co-Authors Achmad Mustofa Ady Ferdian Noor Afifah, Zainul Agnes Defiana Ahmad, Noor Lela Aida Nuzul Umi Hanifah Amanda, Bunga Amaylia Noor Alaysia ANANDA SETIAWAN Asmawan, Moh. Chairil Baswara, Satsya Yoga Buana, Dewangga Satria Cahyani, Amalia Regita Chusna, Alivia Fitri Fatayatul Dermawan, Dika Dhany Efita Sari Diaz Aziz Pramudita Dwi Atmono Dzikra, Noor Syahidah Mutiara Erlintang Alfin Nurjanah Febriyanti, Nofia Mega Gano-an, Jonathan C Gano-an, Jonathan Camana Habil Azhar Hendawan Habil Azhar Hendrawan Hardika Dwi Hermawan Henni Riyanti Ifani, Muhammad Zulfi Indira, Reisa Isnanto, Taufik Jalu Aji Prakoso Jihad, Hafsha Alia Joko Suwandi Karima, Mutiara Kartika Thoyibbah Kezia Stephanie Khresna Bayu Sangka Krismono, Abdi Kusuma, Muhammad Isnani Labib Muttaqin M. Junaidi Masithoh, Dewi MIFTAKHUL JANNAH Moh Chairil Asmawan Mohammad Chairil Asmawan Muhammad Fahmi Johan Syah Muhammad Isnani Kusuma Muhammad Rahmattullah Mutiara Karima Mutiara Karima Narmanditya, Bagus Shandy Ni'matul Istiqomah Niam, Muhammad Nita Nyudiana Novita Imroatun Solikha Nunik Nugraheni NURUL ISTIQOMAH Oktaviana, Faizah Laila Pamungkas, Leonny Noviyana Sakti Pertiwi, Herlina Yuliana Putri Izzatul Maula Putri, Febita Ayu Riswaning Ramadhan, Muhammad Tanzilal Ramadhanni, Noor Wahyu Reza Reza Ristiny, Ristiny Rizqi Widyaningtyas Rizzaldi, Moch Raffy Sa'ida, Naili Sabar Narimo Sarun, Anuar Sawitri, Risma Siti Rahmawati Suranto Suranto Suranto Suranto Suranto Surya Jatmika Suyatmini Suyatmini Titik Ulfatun Tri Nur Wahyudi Wulandari, Septana Yetik Nur Dwi Handayani Yovi Annang Setiyawan Yustina, Laily Nur Zemafi, Okindy Dheawara