Taxpayer Perception, Compliance and Participation in the Local Tax Administration: Case Study in Mamuju Regency
Abstract
influencing taxpayer awareness and compliance as well as the effectiveness of the tax administration system in Mamuju Regency, Indonesia. The research method used is a qualitative study with data collection techniques through in-depth interviews and analysis of related documents. The research results show that taxpayer awareness is influenced by understanding of tax regulations, participation in tax outreach, and perceptions of tax benefits. Taxpayer compliance is measured from the aspects of registration, timely payments, and participation in tax relief programs. In addition, the effectiveness of the tax administration system is assessed positively in terms of accuracy of tax determination, taxpayer compliance, efficiency of the administrative process, use of information technology, quality of tax services, and conformity with legal standards. This study recommends improving tax outreach and education strategies as well as wider application of information technology to strengthen tax compliance and administrative efficiency in the future.
References
Arfah, A., & Aditama, M. R. (2020). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Center of Economic Student Journal, 3(3).
Cahyani, I. S., & Basri, Y. Z. (2022). PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DIMODERASI DENGAN TEKNOLOGI. Jurnal Ekonomi Trisakti, 2(2). https://doi.org/10.25105/jet.v2i2.14900
Ihsanuddin. (2020). 9 Kebijakan Ekonomi Jokowi di Tengah Pandemi Covid-19: Penangguhan Cicilan hingga Relaksasi Pajak. In Kompas.Com.
Sabtohadi, J., Mulyanto, Setiawan, A., Kartika Dewi, M., & Ariani, R. (2021). Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Kesadaran Wajib Pajak, Sistem Samsat Drive Thru, Program E-Samsat dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Pati. Jurnal Gerbang Etam Balitbangda Kab. Kukar, 15(2).
Shifa, A. U., Diana, N., & Mawardi, M. C. (2021). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Sistem Administrasi Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Penghasilan Di Kpp Wilayah Malang Selatan. E-Jra, 10(04).
Sihaloho, E. D. (2021). Intervensi Penanganan Covid-19 Di Indonesia Melalui Strategi Pengendalian Tembakau. Unpad University.
Siwij, D. S. R., Mokat, J. E. ., & Pilomali, C. C. (2020). Implementasi Kebijakan Pemungutan Pajak Hotel Kategori Rumah Kos di Kecamatan Tondano Selatan. Jurnal Kajian Kebijakan Dan Ilmu Administrasi Negara (JURNAL ADMINISTRO), 1(2). https://doi.org/10.36412/jan.v1i2.1633
Tobing, E. G. L., & Kusmono, K. (2022). Modernisasi Administrasi Perpajakan: NIK Menjadi NPWP. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2). https://doi.org/10.31092/jpi.v6i2.1674
Wardani, D. K. (2020). Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta). Akmenika: Jurnal Akuntansi Dan Manajemen, 15(2). https://doi.org/10.31316/akmenika.v15i2.999
Winasari, A. (2020). PENGARUH PENGETAHUAN, KESADARAN, SANKSI, DAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUBANG. (Studi Kasus Pada Kantor Samsat Subang). Prisma (Platform Riset Mahasiswa Akuntansi), 01(01).
