THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG
The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be able to fulfill their tax obligations so that...
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| Format: | Article |
| Language: | English |
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iVolga Press
2023-04-01
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| Series: | Eurasia: Economics & Business |
| Subjects: | |
| Online Access: | http://econeurasia.com/issue-2023-04/article_01.pdf |
| _version_ | 1797359787775623168 |
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| author | Jenova A. Susetyo D. Siddik S. |
| author_facet | Jenova A. Susetyo D. Siddik S. |
| author_sort | Jenova A. |
| collection | DOAJ |
| description | The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be able to fulfill their tax obligations so that tax revenues can continue to be increased. Taxpayers differ in their motivation to pay taxes, including due to the element of coercion such as sanctions, commitment to the life principles they have and the satisfaction of perceived services, and voluntarily knowing that paying taxes is their obligation. The purpose of this study was to determine the effect of tax knowledge, tax services, tax penalties and moral obligations on the motivation to pay taxes (Empirical Study of Personal Taxpayers at KPP Pratama Ilir Barat Palembang). There is a significant influence between tax knowledge and moral obligation on the motivation of individual taxpayers to pay taxes. This is because taxpayers who know the importance of taxes and their functions for the welfare of society, as well as the moral encouragement possessed by taxpayers can motivate them to fulfill their tax obligations. There is no significant effect between tax sanctions and tax services on the motivation of individual taxpayers to pay taxes. This is due to the still weak enforcement of legal sanctions and the unfair treatment felt by taxpayers so that they can avoid taxes and do not need to pay taxes. Future research on this topic can be developed by adding research variables; such as e-filling systems, tax audits and tax rates and other variables that may affect the motivation to pay taxes. Future research can also expand the research sample by increasing the number of respondents in order to represent the population accurately and more deeply using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data. |
| first_indexed | 2024-03-08T15:28:50Z |
| format | Article |
| id | doaj.art-c00c3421c55642e6ab578d80d90206dd |
| institution | Directory Open Access Journal |
| issn | 2522-9710 |
| language | English |
| last_indexed | 2024-03-08T15:28:50Z |
| publishDate | 2023-04-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Eurasia: Economics & Business |
| spelling | doaj.art-c00c3421c55642e6ab578d80d90206dd2024-01-10T07:43:03ZengiVolga PressEurasia: Economics & Business2522-97102023-04-0170438THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANGJenova A.0Susetyo D.1Siddik S.2University of SriwijayaUniversity of SriwijayaUniversity of SriwijayaThe level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be able to fulfill their tax obligations so that tax revenues can continue to be increased. Taxpayers differ in their motivation to pay taxes, including due to the element of coercion such as sanctions, commitment to the life principles they have and the satisfaction of perceived services, and voluntarily knowing that paying taxes is their obligation. The purpose of this study was to determine the effect of tax knowledge, tax services, tax penalties and moral obligations on the motivation to pay taxes (Empirical Study of Personal Taxpayers at KPP Pratama Ilir Barat Palembang). There is a significant influence between tax knowledge and moral obligation on the motivation of individual taxpayers to pay taxes. This is because taxpayers who know the importance of taxes and their functions for the welfare of society, as well as the moral encouragement possessed by taxpayers can motivate them to fulfill their tax obligations. There is no significant effect between tax sanctions and tax services on the motivation of individual taxpayers to pay taxes. This is due to the still weak enforcement of legal sanctions and the unfair treatment felt by taxpayers so that they can avoid taxes and do not need to pay taxes. Future research on this topic can be developed by adding research variables; such as e-filling systems, tax audits and tax rates and other variables that may affect the motivation to pay taxes. Future research can also expand the research sample by increasing the number of respondents in order to represent the population accurately and more deeply using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.http://econeurasia.com/issue-2023-04/article_01.pdfknowledge of taxationtax servicestax sanctionsmoral obligationsmotivation to pay taxes |
| spellingShingle | Jenova A. Susetyo D. Siddik S. THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG Eurasia: Economics & Business knowledge of taxation tax services tax sanctions moral obligations motivation to pay taxes |
| title | THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG |
| title_full | THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG |
| title_fullStr | THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG |
| title_full_unstemmed | THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG |
| title_short | THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG |
| title_sort | influence of knowledge of taxation tax services tax sanctions and moral obligations on individual taxpayer motivation in paying taxes empirical study of individual taxpayers at kpp pratama ilir barat palembang |
| topic | knowledge of taxation tax services tax sanctions moral obligations motivation to pay taxes |
| url | http://econeurasia.com/issue-2023-04/article_01.pdf |
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