The Effect of Voluntary Disclosure Program Policy on Corporate Taxpayer Voluntary Compliance

Pramanayogi, I Kadek Indra and Utthavi, Wayan Hesadijaya and Ayuni, Ni Wayan Dewinta (2022) The Effect of Voluntary Disclosure Program Policy on Corporate Taxpayer Voluntary Compliance. Repositori Politeknik Negeri Bali.

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Abstract

The Low tax revenues are due to the low level of taxpayer compliance. As one of the efforts made by the government by passing a law called Harmonization of Tax Regulations. One of the program designs that can be used by the public and is expected to increase taxpayer awareness in their compliance with tax reporting and payments, and can increase state tax revenues by encouraging unreported assets, namely the voluntary disclosure program (VDP). This study aims to determine the effect of the voluntary disclosure program policy on corporate taxpayer compliance. This study analyzed primary data from a questionnaire distributed to 100 corporate taxpayers at KPP Pratama Badung Selatan. The sample underlying this study used a simple random sampling method and used the slovin formula in determining respond-ents. In this study, statistical testing with Partial Least Square (PLS) test equipment with SmartPLS 3.0 was used. The results of this study show that the voluntary disclosure program policy has a positive and significant effect on corporate taxpayer compliance. This research is expected to add insight to subsequent researchers and subsequent researchers can add other variables besides the variables of the voluntary disclosure program

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