Unveiling the Impact of Factors on Taxpayer Compliance

Tax compliance significantly impacts tax revenue, with increased compliance correlating to heightened state revenue. This study investigates the influence of taxpayer awareness, taxation understanding, tax sanctions, and tax service quality on tax compliance among motor vehicle taxpayers at the Sidoarjo Samsat Office. The research employs a quantitative descriptive approach, utilizing primary data gathered through questionnaires. The population consists of 955,635 registered taxpayers, with 100 selected through incidental sampling. Findings reveal that taxpayer awareness, taxation understanding, tax sanctions, and service quality positively influence tax compliance. This study addresses a gap in understanding taxpayer behavior and provides insights for policymakers to enhance compliance strategies, thereby optimizing tax revenue. Highlight: Descriptive quantitative approach: Primary data collected via questionnaires. Key findings: Factors affecting tax compliance elucidated. Policy insights: Informing strategies for enhancing tax compliance and revenue. Keywoard: Tax compliance, Awareness, Understanding, Sanctions, Service quality.

Authors

Institutions

Publication Details

Journal
Academia Open
Published
2024-08-26
DOI
https://doi.org/10.21070/acopen.9.2024.8175
Primary Topic
Technology Adoption and User Behaviour
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Unveiling the Impact of Factors on Taxpayer Compliance

Herman Ernandi, Nova Atul Arini
Academia Open
Technology Adoption and User Behaviour
article

Unveiling the Impact of Factors on Taxpayer Compliance

Herman Ernandi, Nova Atul Arini
article en

Abstract

Tax compliance significantly impacts tax revenue, with increased compliance correlating to heightened state revenue. This study investigates the influence of taxpayer awareness, taxation understanding, tax sanctions, and tax service quality on tax compliance among motor vehicle taxpayers at the Sidoarjo Samsat Office. The research employs a quantitative descriptive approach, utilizing primary data gathered through questionnaires. The population consists of 955,635 registered taxpayers, with 100 selected through incidental sampling. Findings reveal that taxpayer awareness, taxation understanding, tax sanctions, and service quality positively influence tax compliance. This study addresses a gap in understanding taxpayer behavior and provides insights for policymakers to enhance compliance strategies, thereby optimizing tax revenue. Highlight: Descriptive quantitative approach: Primary data collected via questionnaires. Key findings: Factors affecting tax compliance elucidated. Policy insights: Informing strategies for enhancing tax compliance and revenue. Keywoard: Tax compliance, Awareness, Understanding, Sanctions, Service quality.

Academia OpenVol. 9(2)
Universitas Muhammadiyah Sidoarjo (ID)
Openalex Percentile: Top 85%
Technology Adoption and User Behaviour
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.