Factors Affecting Motivation Taxpayers to Participating in the Voluntary Disclosure Program and Its Impact on Taxpayer Compliance

Hardiyanti, Novy Isra and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Dwijayanti, Ni Made Ayu (2022) Factors Affecting Motivation Taxpayers to Participating in the Voluntary Disclosure Program and Its Impact on Taxpayer Compliance. Repositori Politeknik Negeri Bali..

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Abstract

Taxpayer compliance in Indonesia has not met the achievement target. In order to increase taxpayer compliance, the government implemented the Voluntary Disclosure Program policy as mentioned in Undang-Undang Nomor 7 Tahun 2021 regarding Tax Harmonization. This study aims to analyze the factors that affect taxpayer compliance either directly or indirectly through taxpayer motivation in participating in the Voluntary Disclosure Program as a mediation variable This study uses quantitative methods, with data collection completed using survey questionnaires to individual taxpayers. The sampling method is to use a non-probability sampling method with an accidental sampling technique. The sample used in this study was 150 individual taxpayers who had participated in the Voluntary Disclosure Program. Data analysis techniques using Partial Least Square (PLS) with SmartPLS 3.2.9 application. The PLS approach includes the Measurement Model (Outer Model), Structural Model (Inner Model), and Hypothesis Test. The results of this study show that external and internal factors such as, tax sanctions, taxpayer knowledge, and taxpayer awareness can have a positive and significant effect on taxpayer motivation in participating in the Voluntary Program as well as on taxpayer compliance. Taxpayer motivation in participating in the Voluntary Disclosure Program also has a positive and significant effect on taxpayer compliance. The taxpayer's motivation for participating in the Voluntary Disclosure Program has a non-full effect as an intermediary indirect relations. Keywords: Tax Sanctions, Taxpayer Knowledge, Taxpayer Awareness, Taxpayer's Motivation To Participating In The Voluntary Disclosure Program, Taxpayer Compliance.

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