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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Hutahuruk, Marice Br
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Nexus Synergy: A Business Perspective

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Understanding the Issue of Taxpayer Compliance and Knowledge Gaps Hutahuruk, Marice Br; Ridwan, Muhammad; Hairudin, Hairudin; Prayetno, Muhammad Pringgo; Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 2 No. 2 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i2.102

Abstract

This research uniquely focuses on cognitive barriers, emphasizing the need for taxpayer education and simplified communication of tax laws. The novelty lies in presenting taxpayer education as a strategic tool to enhance compliance, thus shifting the focus from a compliance model based on fear to one based on understanding and support. This research adopts a qualitative approach, utilizing semi-structured interviews and focus group discussions (FGDs) to collect data from various stakeholders, including individual taxpayers, tax consultants, and tax authorities. This research concludes that improving taxpayer compliance requires addressing the knowledge barriers that exist in the tax system. Simplified tax regulations, better access to tax information, and enhanced taxpayer education can significantly reduce unintentional non-compliance. Tax authorities should invest in educational programs and provide clearer, more user-friendly tax guidelines. Future research could extend this study by incorporating quantitative measures to assess the relationship between tax knowledge and compliance rates.
Co-Authors Achmad Tavip Junaedi Alkhairi, M. Habib Amries Rusli Tanjung Andi Andi Angelina, Dian Aprilia, Bord Nandre Cecilia, Cecilia Fitri Yani Hairudin, Hairudin Handoyo, Leonardus Teguh Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Indri Yovita Kardi Kardi, Kardi Muhammad Ridwan Musa, Sulaiman Nicholas Renaldo Nicholas, Eric Nyoto Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Putri, Novita Yulia Sofyanto, Sofyanto Sriadmitum, Ike Sudarno Sudarno Sudarno Suhardjo Suharti Surya Safari SD Suyono Suyono Taylor, John Alexander Valencia, Erica Veronica, Kristy Wahid, Nabila Widi, Rahma Yusrizal Yusrizal