The Efforts to Improve Tax Compliance Through Tax Knowledge and Tax Office Services
DOI:
https://doi.org/10.32493/iijoms.v1i1.48341Abstract
Tax compliance (TC) is crucial for the economic stability of Indonesia, yet it remains a challenge, particularly in urban areas like Bekasi. This study explores the combined impact of tax knowledge (TK) and tax office services (TOS) on TC in Bekasi, aiming to provide insights into improving taxpayer behavior. A quantitative research design was employed, using a structured questionnaire distributed to 135 taxpayers in the Bekasi region, with 117 valid responses analyzed. The study assessed TK, TOS, and TC, ensuring validity and reliability through expert reviews and factor analysis. Regression analysis was performed using SPSS to examine the relationships between the variables. The findings revealed that both TK and TOS significant positively influence TC, with TK showing a moderate correlation (r = 0.417, p < 0.05) and TOS a weaker but still significant correlation (r = 0.332, p < 0.05). The combined variables explained approximately 48.6% of the variance in TC. This study highlights the importance of improving both tax education and service quality to enhance compliance rates. The implications suggest that integrating effective tax education programs with high-quality services will have a more substantial impact on improving compliance, offering practical recommendations for policymakers to strengthen the tax system in Indonesia.
References
Afkar, I. (2023). Analysis of the effect of government expenditure, tax revenue, and road infrastructure on economic growth in lampung province. Jurnal Ekonomi Dan Bisnis Digital, 2(4), 1327-1338. https://doi.org/10.55927/ministal.v2i4.6076
Agung, S., Zuhroh, D., & Apriyanto, G. (2022). taxpayers' compliance from the tax officers' perspective: a grounded theory approach. Universal Journal of Accounting and Finance, 10(6), 953-966. https://doi.org/10.13189/ujaf.2022.100604
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-t
Anwar, S. (2024). Assessing individual taxpayer compliance: does service quality moderate tax knowledge and tax penalties?. SBAMR, 6(2), 1-12. https://doi.org/10.61656/sbamr.v6i2.118
Djafri, I., Damawati, I., Suharto, S., Satwika, I., & Rahmatullah, R. (2023). Utilization of information and communication technology in the tax administration system to increase taxpayer compliance. Ilomata International Journal of tax and Accounting, 4(1), 14-25. https://doi.org/10.52728/ijtc.v4i1.670
Furqon, R. H., Affandi, A., Suteja, J., & Suwanda, D. (2022). Brand Valuation of Garment Companies for Tax Purposes. Kontigensi: Jurnal Ilmiah Manajemen, 10(2), 282-290.
Judijanto, L. (2024). the effect of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java. West Science Accounting and Finance, 2(02), 299-309. https://doi.org/10.58812/wsaf.v2i02.1048
Kurniawan, D. (2020). The influence of tax education in higher education on tax knowledge and its effect on personal tax compliance. Journal of Indonesian Economy and Business, 35(1). https://doi.org/10.22146/jieb.54292
Majid, A. (2024). the relationship between tax knowledge and social environment on tax awareness among accounting students in the state of polytechnic sriwijaya, south sumatera. International Journal of Academic Research in Business and Social Sciences, 14(7). https://doi.org/10.6007/ijarbss/v14-i7/22038
Mansyuri, M., Mauzu, F., & Yuliana, Y. (2022). the influence of service quality and tax knowledge on the compliance level of individual taxpayers at the dompu tax service, counseling and consultation office (kp2kp). International Journal of Social Science, 2(2), 1321-1328. https://doi.org/10.53625/ijss.v2i2.3059
Mebratu, A. (2024). Theoretical foundations of voluntary tax compliance: evidence from a developing country. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-02903-y
Muji, A., Hamsinah, H., Nara, N., & Syahribulan, S. (2022). Inhibiting Factors in the Implementation of the Non-Cash Food Assistance Program (BPNT)/Basic Food Assistance in Jeneponto Regency. Journal Dimensie Management and Public Sector, 3(1), 33-40.
Musimenta, D. (2020). knowledge requirements, tax complexity, compliance costs and tax compliance in uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
Novianti, A. F. and Dewi, N. H. U. (2018). An investigation of the theory of planned behavior and the role of tax amnesty in tax compliance. The Indonesian Accounting Review, 7(1), 79-94. https://doi.org/10.14414/tiar.v7i1.961
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). the influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2). https://doi.org/10.26905/jkdp.v22i2.1678
Palar B. E., Maruli S. M., & Pangaribuan H., (2024). Pengaruh pemahaman digitalisasi sistem administrasi pajak dan digital transformasi terhadap kepatuhan pajak non-karyawan. Jurnal Lentera Bisnis, 13(3), 1699-1716. https://doi.org/10.34127/jrlab.v13i3.1217
Pangaribuan, H. (2022). Perpajakan Indonesia: Seri belajar dan panduan praktis. Yogyakarta: UPP STIM YKPN.
Perdana, S. (2022). Increasing taxpayer compliance through justice and tax knowledge. Journal of Economics Finance and Management Studies, 05(02). https://doi.org/10.47191/jefms/v5-i2-06
Pourmohammad, M., Maheri, M., Khalkhali, H., & Didarloo, A. (2021). The effect of an educational intervention based on the theory of planned behavior (tpb) on self-care behavior and glycosylated hemoglobin (hba1c) levels in patients with type 2 diabetes.. https://doi.org/10.21203/rs.3.rs-970643/v1
Pratiwi, P. E. and Jati, I. K. (2020). Pengaruh sosialisasi perpajakan, pengetahuan perpajakan, kualitas pelayanan fiskus dan minat penerapan e-filling pada kepatuhan wpop. E-Jurnal Akuntansi, 30(3), 674. https://doi.org/10.24843/eja.2020.v30.i03.p10
Priadana, M. S., & Sunarsi, D. (2021). Metode penelitian kuantitatif. Pascal Books.
Pugu, M. R., Riyanto, S., & Haryadi, R. N. (2024). Metodologi Penelitian; Konsep, Strategi, dan Aplikasi. PT. Sonpedia Publishing Indonesia.
Rahiem, C. and Ardillah, K. (2022). tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. the Accounting Journal of Binaniaga, 7(1), 1-16. https://doi.org/10.33062/ajb.v7i1.489
Safitri, R. (2023). Influencing factors on taxpayer compliance: quantitative insights from medan marelan, north sumatra. Jurnal Ilmiah Manajemen Kesatuan, 11(2), 535-544. https://doi.org/10.37641/jimkes.v11i2.2135
Santoso, S. (2024). the influence of taxpayer awareness, tax sanctions, tax service quality, and tax knowledge on the individual taxpayer compliance. Journal of Applied Business Taxation and Economics Research, 4(1), 93-106. https://doi.org/10.54408/jabter.v4i1.348
Saragih, A. H., Reyhani, Q., Setyowati, M. S., & Hendrawan, A. (2022). The potential of an artificial intelligence (ai) application for the tax administration system’s modernization: the case of indonesia. Artificial Intelligence and Law, 31(3), 491-514. https://doi.org/10.1007/s10506-022-09321-y
Subekti, K. (2024). tax knowledge, taxpayer awareness and tax service quality on taxpayer compliance moderated by tax sanctions. Owner, 8(1), 470-482. https://doi.org/10.33395/owner.v8i1.1804
Suharti, E. and Rachmania, D. (2019). tax officer services and tax justice as preventive action for tax evasion. Jurnal Akuntansi, 23(2), 285. https://doi.org/10.24912/ja.v23i2.589
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with INNOVATION: International Journal of Management Science agree to the following terms:
Authors retain copyright and grant the INNOVATION: International Journal of Management Science right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the INNOVATION: International Journal of Management Science published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (see also deposit policy and archiving on page journal).
