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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax
Bahtiar, Mirza
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYZING TAX DEBT PAYMENT BEHAVIOR USING DECISION TREE ALGORITHM Bahtiar, Mirza; Suwari, Anggieta Amelia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2688

Abstract

Active tax collection is crucial for securing state revenue, particularly when economic performance falls short of fiscal targets. Although the Directorate General of Taxes has intensified enforcement efforts such as issuing warning letters, distress warrants, asset confiscation, and account freezing, their effectiveness remains limited. This study examines the interplay between active tax collection, tax burdens, and taxpayer non-compliance in shaping tax debt payment behavior. Employing a decision tree algorithm, the analysis is based on taxpayer data from the Bandung Cicadas tax office. The results indicate that active tax collection is dominant in encouraging payment, with distress warrants being the most influential factor, particularly for taxpayers with lower tax burdens. In contrast, higher tax burdens and persistent non-compliance reduce the likelihood of repayment. The study also highlights how psychological and financial considerations influence payment behavior, particularly under moderate tax burdens. These insights support the relevance of Behavioral Economics in understanding taxpayer responses to enforcement measures.
The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration Bahtiar, Mirza; Qadri, Resi Ariyasa
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.734

Abstract

This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze the relationship between the variables under consideration. The findings underscore the impact of pre-PPS tax evasion activities on subsequent enhancements in taxpayer compliance, as evidenced by ransom payments. The study contributes to governmental authorities by offering valuable information regarding the patterns of tax evasion behavior among PPS participants, thereby informing policy and enforcement strategies.
Co-Authors Qadri, Resi Ariyasa Suwari, Anggieta Amelia