The Effect of Tax Incentives and Taxpayer Morals on Individual Taxpayer Compliance (Empirical Study at the Gianyar Primary Tax Service Office)

Sudarmayasa, I Wayan Agus and Partika, I Dewa Made and Sarjana, I Made (2022) The Effect of Tax Incentives and Taxpayer Morals on Individual Taxpayer Compliance (Empirical Study at the Gianyar Primary Tax Service Office). Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644103_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (202kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644103_Pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Tax revenue in Indonesia has never reached the target set from year to year. Likewise, KPP Pratama Gianyar has not been able to optimize tax revenues, especially during the COVID-19 pandemic. This is because the taxpayers are still less obedi-ent in carrying out their tax obligations. The importance of taxpayer compliance and individual taxpayers who dominate the number of taxpayers in Indonesia makes researchers interested in examining indicators that can affect individual taxpayer compliance. The deterrence variable and social psychology variable are believed to have an influence on tax compliance. This theory is supported by attribution theory which explains that individual behavior is influenced by inter-nal and external factors of the individual. So this study aims to examine the effect of tax incentives as a deterrence vari-able and taxpayer morale as a social psychology variable on individual taxpayer compliance. This research was conducted at KPP Pratama Gianyar by taking a sample of 100 individual taxpayers. Data collection techniques used were interviews and distributing questionnaires to respondents. The data analysis technique used is descriptive quantitative with multi-ple linear regression analysis assisted by the SPSS version 26.0 application. The results show that tax incentives and tax-payer morale have a positive and significant effect simultaneously on individual taxpayer compliance. However, if exam-ined partially, tax incentives can have a positive and significant effect on individual taxpayer compliance while taxpayer morale has a negative and insignificant effect on individual taxpayer compliance.

Actions (login required)

View Item