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All Journal Amnesty: Jurnal Riset Perpajakan
Khairullah, Muhammad Nuryamin Akbar
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Economics, Econometrics & Finance

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The effect of harmonization of tax regulations and tax knowledge on taxpayer compliance at Kpp Pratama Makassar Selatan Nurwahyuni, Nurwahyuni; Khairullah, Muhammad Nuryamin Akbar; Dinarto, Muhammad Fardhan; Ridwan, Risvina; Arfah, Sarwan; Kartini, Kartini; Fadillah, Nurul; Yaqin, Muhammad Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13732

Abstract

Harmonization of clearer tax regulations and a better understanding of taxation can result in improvements in taxpayer compliance with tax obligations. This study aims to examine the effect of harmonization of tax regulations and tax knowledge on taxpayer compliance. The data in this study was obtained from taxpayers in Makassar City who were registered with KPP Pratama Makassar Selatan. This study used primary and secondary data by conducting direct research in the field by providing questionnaires/statement sheets to 99 respondents. Data analysis techniques are carried out with descriptive statistical analysis and SPSS (Statistical Program for Social Science). The results showed that harmonization of tax regulations had a positive and significant effect on taxpayer compliance. Knowledge of taxation has a positive and significant effect on taxpayer compliance. Harmonization of tax regulations and knowledge of taxation simultaneously together have a positive and significant effect on taxpayer compliance.
The Effect of Tax Avoidance, Harmonization of Tax Regulations and Understanding of Taxation on Taxpayer Compliance with Risk Preference as a Moderation Variable in MSMEs in Makassar City Khairullah, Muhammad Nuryamin Akbar; Lannai, Darwis; Hajering, Hajering
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13768

Abstract

MSMEs have an important role in Indonesia's economic growth, especially through their contribution to tax revenue, improving public welfare, and increasing investment and infrastructure development. This study aims to understand the extent of the influence of tax avoidance practices, changes in tax regulations, and understanding of taxation on MSME taxpayer compliance, especially in the context of risk preferences. The MSMEs in Makassar City who were willing to participate as respondents and who were registered as taxable entrepreneurs provided the data for this study. This study included primary and secondary data collection methods, involving direct field research with 60 respondents who completed questionnaires and statement sheets. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Tax avoidance, Harmonization of tax regulations and Understanding of Taxation had a positive and significant effect on the compliance of MSME taxpayers in Makassar City. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance strengthened Risk preference and Understanding of taxation is not significant on taxpayer compliance moderated by risk preference.
Co-Authors Arfah, Sarwan Darwis Lannai Dinarto, Muhammad Fardhan Heni Pujiastuti Kartini Kartini Nurul fadillah, Nurul Nurwahyuni Ridwan, Risvina