Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung)

https://doi.org/10.35912/ijfam.v4i4.1458
Published: Mar 10, 2023

Abstract:

Purpose: This study aims to determine the increase in individual taxpayer compliance through tax audits.

Research methodology: The researcher used a cross-sectional survey approach to determine the effect of tax audits on increasing individual taxpayer compliance, so the researchers surveyed tax examiners at one of the primary service offices in Bandung. The questionnaire was deployed in a structured manner and provided to 40 employees closely related to their duties as tax auditors. To test the effect of research variables, the researchers used simple regression analysis techniques to determine the magnitude of the effect of tax audits on individual taxpayer compliance.

Results: The results of the study show that there is an effect of tax audits on taxpayer compliance. The results of the study indicate that the implementation of tax audits will be able to increase taxpayer compliance.

Limitations: This study only examines the perception of employees who conduct tax audits. In addition, it only uses a small sample and only tests, individual taxpayers, so it cannot generalize the study results.

Contribution: This study strengthens previous research and the theoretical basis of compliance in tax studies in Indonesia

Novelty: This research complements research on taxpayer compliance that focuses on tax audits so that this research can add to the diversity of individual taxpayer compliance research.

Keywords:
1. tax audits
2. taxpayer compliance
3. individual taxpayers
Authors:
1 . Ai Hasanah
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
2 . Haritsatun Najwa
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
3 . Siti Nurpadhilah
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
4 . Gita Indah Ramadhani
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
5 . Risna Amel Putriyani
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
6 . Iwan Sidharta
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
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How to Cite
Hasanah, A., Najwa, H., Nurpadhilah, S., Ramadhani, G. I., Putriyani, R. A., & Sidharta, I. (2023). Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung). International Journal of Financial, Accounting, and Management, 4(4), 501–507. https://doi.org/10.35912/ijfam.v4i4.1458
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Issue & Section
Vol. 4 No. 4 (2023): March
Articles
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References

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  1. Arifin, S. B., & Syafii, I. (2019). Penerapan e-filing, e-billing dan pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi di Kpp Pratama Medan Polonia. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 5(1), 9-21.
  2. Asrinanda, Y. D. (2018). The effect of tax knowledge, self assessment system, and tax awareness on taxpayer compliance. International Journal of Academic Research in Business and Social Sciences, 8(10), 539-550.
  3. Assa, J. R., Kalangi, L., & Pontoh, W. (2018). Pengaruh Pemeriksaan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Manado. Going Concern: Jurnal Riset Akuntansi, 13(04).
  4. Asterina, F., & Septiani, C. (2019). Pengaruh Pemahaman Peraturan Pajak, Sanksi Perpajakan, Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Wpop). Balance: Jurnal Akuntansi Dan Bisnis, 4(2), 595-606.
  5. Bulutoding, L., Abd Hamid, H., Suwandi, S., Memen, M., Sari, S., & Rahmah, N. (2020). The Impact of Covid-19 Pandemic on Taxation in Indonesia. International Journal of Recent Scientific Research, 11(06), 38775-38782.
  6. Gaol, R. L., & Sarumaha, F. H. (2022). PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH. Jurnal Riset Akuntansi & Keuangan, 134-140.
  7. Hair, J. F., LDS Gabriel, M., Silva, D. d., & Braga, S. (2019). Development and validation of attitudes measurement scales: fundamental and practical aspects. RAUSP Management Journal, 54, 490-507.
  8. Inasius, F. (2019). Factors influencing SME tax compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367-379.
  9. Munandar, M. H. (2020). Analysis the effectiveness of tax relaxation due to Covid-19 pandemy on Indonesian economic defense. Lex Scientia Law Review, 4(1), 125-133.
  10. Pebri, P. (2020). Pengaruh E-Filling terhadap Kepatuhan Wajib Pajak Orang Pribadi atas Pelaporan Surat Pemberitahuan Tahunan Pada KPP Pratama Kisaran. MANAJEMEN DEWANTARA, 4(1), 9-18.
  11. Putri, N. E., & Pharamitha, A. (2018). Keterkaitan Self Assessment System, Kualitas Pelayanan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal STEI Ekonomi, 27(02), 233-252.
  12. Rakhmi, A. (2020). PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BANJARMASIN. Dinamika Ekonomi-Jurnal Ekonomi dan Bisnis, 13(2), 424-435.
  13. Santhi, K. A., Mendra, N. P. Y., & Saitri, P. W. (2022). PENGARUH SANKSI PAJAK, SISTEM ADMINISTRASI PERPAJAKAN MODERN, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(1), 376-386.
  14. Santoso, M. R., & Erlina, E. (2020). Tax payment revenue ratio as tax risk analysis for manufacture industry in indonesia after tax amnesty policy. International Journal of Applied Business and International Management (IJABIM), 5(2), 26-35.
  15. Sidharta, I. (2017). Pengujian Model “Sliperry Slope” Dalam Kepatuhan Wajib Pajak. Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal), 11(2).
  16. Susanti, N., & Widajatun, V. W. (2021). MSMEs Understanding of Taxation During the COVID-19 Pandemic. Journal of Innovation and Community Engagement, 2(1), 35-46.
  17. Utami, D., & Ilyas, W. B. (2021). The role of tax in COVID?19 response in Indonesia: The principles of flexibility, solidarity, and transparency. Asian Politics & Policy, 13(2), 280-283.
  18. Widiyati, D., Valdiansyah, R. H., Meidijati, M., & Hendra, H. (2021). The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19. Golden Ratio of Auditing Research, 1(2), 70-82.
  19. Widodo, D. A. (2021). The Indonesia government strategy to reduce the impact of the Covid-19 pandemic on the national economy. Paper presented at the ICLSSE 2020: Proceedings of the 2nd International Conference on Law, Social Sciences and Education, ICLSSE 2020, 10 November, Singaraja, Bali, Indonesia.
  20. Yogantara, K. K., Asana, G. H. S., & Clarissa, S. V. (2021). Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak. Jurnal Akuntansi Profesi, 12(2), 491-505.