Antecedent Compliance of Individual Taxpayers with Tax Morale as a Coding in KPP Pratama Gianyar

Iswara, I Gusti Agung Ayu and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Saputra, Made Dana (2022) Antecedent Compliance of Individual Taxpayers with Tax Morale as a Coding in KPP Pratama Gianyar. Repositori Politeknik Negeri Bali.

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Abstract

In the midst of the Covid-19 outbreak, the Indonesian government is running a number of programs to encourage national economic recovery. The government issued Law Number 7 of 2021 concerning Harmonization of Tax Regulations which is projected to increase tax revenue. Law Number 7 of 2021 concerning Harmonization of Tax Regulations provides an oppor-tunity for taxpayers participating in the tax amnesty to report or disclose tax obligations that have not been fulfilled volun-tarily in 2022, namely through a voluntary disclosure program. This program aims to improve the voluntary compliance of taxpayers and is organized based on the principles of simplicity, legal certainty, and expediency. This study aims to exam-ine the effect of implementing a voluntary disclosure program, the quality of tax services, and understanding taxation on individual taxpayer compliance. In addition, moderation testing is also carried out, namely the tax morale of individual tax-payers. This study analyzed primary data from a questionnaire distributed to 150 individual taxpayers registered at the Gianyar Primary Tax Service Office which is divided into four districts, namely Gianyar, Klungkung, Karangasem and Bangli for taxpayers who participated in the voluntary disclosure program. Testing of research variables was carried out using the Partial Least Square method with the SmartPLS application version 3.2.9. The results showed that the implementation of the voluntary disclosure program, the quality of tax services and understanding of taxation had a positive and significant effect on taxpayer compliance at KPP Pratama Gianyar. Then, the results of other tests, namely tax morale as a modera-tion, can strengthen the influence of voluntary disclosure programs, the quality of tax services and understanding of tax-payer compliance at KPP Pratama Gianyar.

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