The Effect Of Taxation Knowledge, Tax Sanctions And Quality Of Service On Compliance Underground Water Tax

L.G.P. Sri Eka  JAYANTI; I.B. Putra  MANUABA; I. K. Puja Wirya  SANJAYA

doi:10.38142/ijesss.v1i3.41

Authors

L.G.P. Sri Eka JAYANTI Faculty of Economy and Business, University of Warmadewa, Indonesia
I.B. Putra MANUABA Faculty of Economy and Business, University of Warmadewa, Indonesia
I. K. Puja Wirya SANJAYA Faculty of Economy and Business, University of Warmadewa, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v1i3.41

Abstract

One of the potential regional revenues is local taxes. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this study is multiple linear regression analysis processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency.

Downloads

Download data is not yet available.

References

Berzins, J., Bøhren, Ø., & Stacescu, B. (2019). Dividends and taxes: The moderating role of agency conflicts. Journal of Corporate Finance, 58(January 2018), 583–604. https://doi.org/10.1016/j.jcorpfin.2019.07.003

Figueroa B., E., Orihuela R., C., & Calfucura T., E. (2010). Green accounting and sustainability of the Peruvian metal mining sector. Resources Policy, 35(3), 156–167. https://doi.org/10.1016/j.resourpol.2010.02.001

Gaughan, P. H., & Javalgi, R. (Raj) G. (2018). A framework for analyzing international business and legal ethical standards. Business Horizons, 61(6), 813–822. https://doi.org/10.1016/j.bushor.2018.07.003

Iqbal, S., & Sholihin, M. (2019). The role of cognitive moral development in tax compliance decision making. International Journal of Ethics and Systems, 35(2), 227–241. https://doi.org/10.1108/ijoes-10-2018-0152

Jayawarsa, A. A. K., Purnami, A. A. S., & Saputra, K. A. K. (2020). Budgetary slack: Participation perspective, information asymmetry, and local wisdom of Tri Hita Karana. Journal of Advanced Research in Dynamical and Control Systems, 12(1), 210–217. https://doi.org/10.5373/JARDCS/V12I1/20201031

Jensen, M. C. (2005). Takeovers: Their Causes and Consequences. SSRN Electronic Journal, 2(1), 21–48. https://doi.org/10.2139/ssrn.173455

Kawisana, P. G. W. P., Anggiriawan, P. B., & Wistawan, I. M. A. P. (2019). The Influence of the Management Intervention, Professional Experience and Work Experience in the Independence of the Supervisory Agency. International Journal of Advances in Social and Economics, 1(5).

Kirchmaier, I., Prüfer, J., & Trautmann, S. T. (2018). Religion, moral attitudes and economic behavior. Journal of Economic Behavior and Organization, 148, 282–300. https://doi.org/10.1016/j.jebo.2018.02.022

Ng, A. W. (2018). From sustainability accounting to a green financing system: Institutional legitimacy and market heterogeneity in a global financial centre. Journal of Cleaner Production, 195, 585–592. https://doi.org/10.1016/j.jclepro.2018.05.250

O’Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: An Irish story. In Accounting, Auditing & Accountability Journal (Vol. 15, Issue 3). https://doi.org/10.1108/09513570210435898

Oktaviani, R. M., Srimindarti, C., & Hardiningsih, P. (2018). Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion. Jurnal Akuntansi, 22(1), 105–118. https://doi.org/10.24912/ja.v22i1.325

Perkins, H. A. (2011). Gramsci in green: Neoliberal hegemony through urban forestry and the potential for a political ecology of praxis. Geoforum, 42(5), 558–566. https://doi.org/10.1016/j.geoforum.2011.05.001

Priliandani, N. M. I., & Saputra, K. A. K. (2019). Pengaruh Norma Subjektif Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran. Krisna: Kumpulan Riset Akuntansi, 11(1), 13–25.

Rahayu, S., Ludigdo, U., Irianto, G., & Nurkholis. (2015). Budgeting of School Operational Assistance Fund Based on The Value of Gotong Royong. Procedia - Social and Behavioral Sciences, 211(September), 364–369. https://doi.org/10.1016/j.sbspro.2015.11.047

Saputra, K. A. K., Anggiriawan, P. B., Trisnadewi, A. A. A. E., Kawisana, P. G. W. P., & Ekajayanti, L. G. P. S. (2019). Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan. Ekuitas: Jurnal Pendidikan Ekonomi, 7(1), 5. https://doi.org/10.23887/ekuitas.v7i1.16688

Saputra, K. A. K., Pradnyanitasari, P. D., Priliandani, N. M. I., & Putra, I. G. B. N. P. (2019). Praktek Akuntabilitas Dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Fraud Dalam Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(2), 168–176.

Sara, I. M., Saputra, K. A. K., & Jayawarsa, A. A. K. (2019). Profesionalisme Pengelolaan Pendapatan Asli Desa Untuk Meningkatkan Pembangunan Ekonomi Pedesaan. ISEI Economic Review, III(2), 45–53.

Sawani, Y., Abdillah, A., Rahmat, M., Noyem, J. A., & Sirat, Z. (2016). Employer’s Satisfaction on Accounting Service Performance: A Case of Public University Internship Program. Procedia - Social and Behavioral Sciences, 224(August 2015), 347–352. https://doi.org/10.1016/j.sbspro.2016.05.386

Tang, T., Mo, P. L. L., & Chan, K. H. (2017). Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. Accounting Review, 92(2), 247–270. https://doi.org/10.2308/accr-51526

Tungga, A., Wikrama, A., Saputra, K. A. K., & Vijaya, D. P. (2014). Metodologi Penelitian Bisnis. Cetakan Ke-1. Yogyakarta: Penerbit Graha Ilmu.

Velte, P. (2019). What do we know about meta-analyses in accounting, auditing, and corporate governance? Meditari Accountancy Research, 17–43. https://doi.org/10.1108/MEDAR-03-2018-0317

Yu, S. (2009). Factors influencing the use of Mobile Banking?: The case of SMS-based Mobile Banking. Auckland University of Technology, 162.