The effect of harmonization of tax regulations and tax knowledge on taxpayer compliance at Kpp Pratama Makassar Selatan

Nurwahyuni Nurwahyuni, Muhammad Nuryamin Akbar Khairullah, Muhammad Fardhan Dinarto, Risvina Ridwan, Sarwan Arfah, Kartini Kartini, Nurul Fadillah, Muhammad Ainul Yaqin

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.

Keywords


Harmonization of Tax Regulations, Tax Knowledge, Taxpayer Compliance

Full Text:

PDF

References


Anggraeni, Monica Dian. 2011. The Effect of Sunset Policy Tax Facility Utilization on Taxpayer Compliance Rate. Thesis.. Department of Accounting, Faculty of Economics, Diponegoro University.

Ghozali, Imam. 2016. "Application of Multivariate Analysis with Spss Program". Semarang: Diponegoro University Publishing Board.

Hany, S. P., Mahandito, T., Alsilana, V., Nafi'ah, Z. Z., &; Irawan, F. (2023). The effect of administrative sanctions relief of the Law on Harmonization of Tax Regulations on Taxpayer Compliance. My Journal, 3(2), 174-186.

Hany, S. P., Mahandito, T., Alsilana, V., Nafi'ah, Z. Z., &; Irawan, F. (2023). The effect of administrative sanctions relief of the Law on Harmonization of Tax Regulations on Taxpayer Compliance. My Journal, 3(2), 174-186.

Maulida, Rani. 2018. "Tax Collection System." Online Tax. Retrieved April 2, 2022 (https://www.online-pajak.com/tentang-pajak-pribadi/sistem-pemungutan-pajak).

Muliari, Ni Ketut and Putu Ery Setiawan. 2011. The influence of perceptions on tax sanctions and taxpayer awareness on individual taxpayer reporting compliance at the East Depansar Primary Tax Service Office. Journal of Accounting and Business, Volume 2.

Nurillah, T. E., &; Andini, I. Y. (2022). The impact of the HPP Law (Harmonization of Tax Regulations) after PP 23 on MSMEs during the Covid-19 pandemic. Madani Multidisciplinary Journal, 2(7), 3195-3216

S. Masruroh, and Z. Zulaikha, "The Effect of NPWP Efficacy, Taxpayer Understanding, Service Quality, Tax Sanctions on Taxpayer Compliance (Empirical Study on Wp OP in Tegal Regency)," Diponegoro Journal of Accounting, Vol. 0, pp. 435-449, Sep. 2013.

Siti Kurnia Rahayu, 2010. Indonesian Taxation: Concept and Formal Aspects, Yogyakarta: Graha Ilmu.

Soda, J., Sondakh, J. J., &; Budiarso, N. S. (2021). The influence of tax knowledge, tax sanctions and perceptions of fairness on the compliance of MSME taxpayers in Manado City. Jurnal Emba: Journal of Economic, Management, Business and Accounting Research, 9(1).

Soemarso S.R, 2010, Accounting : An Introduction , Fourth Printing, Jakarta : Salemba Empat

Sujarweni, V. Wiratna. 2015. Business and Economic Research Methodology, 33. Yogyakarta: Pustaka Baru Press

Sunjoyo, et al. (2013). Spss Application for Smart Research, Bandung: Alfabeta.

Tahar, A., &; Rachman, A. K. (2014). The influence of internal factors and external factors on taxpayer compliance. Journal of Accounting and Investment vo. 15, No. 1.

Tarjo and Indra Kusumawati. (2006). "Analysis of Individual Taxpayer Behavior on the Implementation of Self Assessment System Study in Bangkalan". Jaai 10, No.1.101-120

Wesley, C., &; Sitompul, G. O. (2024). The effect of the 11 percent VAT increase policy and tax collection in fulfilling the tax obligations of business actors. El-Mal: Journal of Islamic Economic & Business Studies, 5(3), 1625-1642.

Widiasti, N. N., Datrini, L. K., &; Miati, N. L. P. M. (2023). The influence of tax knowledge, the application of the e-filling system and the quality of fiscal services on individual taxpayer compliance at the Pratama Gianyar Tax Service Office. Warmadewa Journal of Accounting Research, 4(1), 13-19.

Yanti, L. D., &; Wijaya, V. S. (2023). The effect of tax knowledge, tax rates, tax payment mechanisms and tax sanctions on MSME taxpayer compliance. Eco-Buss, 6(1), 206-216.




DOI: https://doi.org/10.26618/jrp.v7i1.13732

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter