Open Access Journal

ISSN : 2456-1304 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management
Call For Paper : Vol 11, Issue 03, March 2024

ISSN : 2456-1304 (Online)

Call for Paper

Vol 11, Issue 03, March 2024

Indexing

Government Control in Increasing Vehicles Taxpayer Compliance

Author : Zulkieflimansyah 1 Muhammad Nurjihadi 2 Diah Anggeraini Hasri 3 Nova Adhitya Ananda 4 Lukmanul Hakim 5

PDF

Date of Publication :11th December 2021

Abstract: This study aims to determine the dynamics of taxpayer compliance from time to time by using a mathematical model. This study uses two analysis tools, namely differential equations, to create a model of taxpayer compliance and Moderated Regression Analysis to determine the effect of moderating government control on increasing taxpayer compliance. This study indicates that government control can reduce the number of non-compliant taxpayers by looking at the sensitivity index. The results of the sensitivity index of government control parameters can reduce the basic reproduction number. Statistically, it is also proven that the moderation of government control can strengthen the effect of awareness on taxpayer compliance by 82.5%.

Reference :

    1. Castillo-Chaves, C., & Brauer, F. (2010). Mathematical Models in Population Biology and Epidemiology. Springer.
    2. Alink, M., & Kommer, V. (2011). Handbook on Tax Administration. International Bureau of Fiscal Documentation (IBFD.
    3. Anggraini, R. W. (2021). Tax compliance kendaraan bermotor ditinjau dari Theory of Planned Behavioral: konseptual model. Proceeding of National Conference on Accounting & …, 3, 92–98. 
    4. Antwi, S. K., Inusah, A. M., & Hamza, K. (2015). The Effect of Demographic Characteristics Of Small And Medium Entrepreneurs On Tax Compliance In The Tamale Metropolis, Ghana. International Journal of Economics, Commerce and Management United Kingdom, 3.
    5. Chau, G., & Leung, P. (2009). A Critical Review Of Fischer Tax Compliane Model: A Research Synthesis. Journal Accountng and Taxation, 1(2)
    6. Lesmana, D., Panjaitan, D., & Maimunah, M. (2018). Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang. InFestasi, 13(2). 
    7. Mardiasmo. (2009). Perpajakan (Edisi Revisi). Andi Offset.
    8.  Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2). 
    9. Passini, S., & Morselli, D. (2010). The obedience-disobedience dynamic and the role of responsibility. Journal of Community and Applied Social Psychology, 20(1), 1–14. 
    10.  Sari, R. A. V. Y., & Susanti, N. (2015). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Pkb) Di Unit Pelayanan Pendapatan Provinsi (Uppp) Kabupaten Seluma. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 2(1), 63–78. 
    11.  Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(1), 14–23. 
    12. Widyaningsih, aristansi. (2019). hukum pajak dan perpajakan dengan pendekatan mired map. In gramedia

Recent Article