ENVIRONMENTAL EFFECTS ON TAXPAYER COMPLIANCE

ANDI PRAYITNO (A031191089)

MUHAMMAD FARHAN (A031191116)

FACULTY OF ECONOMICS AND BUSINESS

HASANUDDIN UNIVERSITY

2020/2021
 CHAPTER I

Introduction

1.1. Background

The largest source of domestic revenue used to finance government spending

and development today is taxes. This can be proven in the State Budget (APBN) where

the main revenue comes from taxes. Directorate General (Directorate General) of

Taxation as a government agency under the Ministry of Finance as the manager of the

tax system in Indonesia has tried to increase more modern taxation.

Given the magnitude of tax responsibility as the main source of state revenues

many efforts made by the government to increase tax receiptsone of which is the

implementation of the self assessmentsystem. Self assessment system is a system that

gives full confidence to taxpayers (WP) to calculate, pay, and self-report tax obligations

to the fiscus.

According to the Tax Law no. 6 of 1983 which is updated by Law No. 16 of 2009

concerning General Provisions and Procedures for Taxation, taxpayers are persons or

entities, including taxpayers, tax cutters, and tax collectors, who have tax rights and

obligations in accordance with the provisions of tax laws and regulations.

In registering as a Taxpayer can now be through e-Registration, the ease in

delivering annual tax returns both for WP OP and for WP Badan can be through e-Filing,

and the ease in paying taxes through e-Billing, as well as the very vigorous socialization

conducted by KPP units, and units (Kanwil-Kanwil), as well as by the Directorate P2

Public Relations Head Office djp both through face-to-face socialization through various

workshops, seminars, sports together, Car Free Day and many other outdoor activities,
as well as socialization without face-to-face through the website www.pajak.go.id.

(www.pajak.go.id. Taxation articles)

Although it has now gained a lot of convenience but it does not also make the

level of awareness of taxpayers high for example as there are some taxpayers who have

several sources of income but not all sources of income are reported. For example,

working as an employee of a company and also having a car rental business. Income

earned from such other businesses is not reported. This phenomenon is very interesting

and important to research. There are several factors that affect taxpayer compliance

such as lack of socialization about taxation, perception of transparent use of tax money

and accountability, and the thing that most affects taxpayer compliance in carrying out

its obligations as a citizen is the environmental influence in the surroundings.

Awareness of paying taxes not only gives rise to obedient, obedient and

disciplined attitudes but also followed critical attitudes, awareness and voluntary care of

taxpayers is a very basic thing (Susanto, 2012).

In 2011 Utami and Cardinal examined the influence of taxpayer awareness and

tax sanctions on the compliance of private taxpayers at KPP Pratama Palembang

Seberang Ulu. The results showed that partially there was no variable effect of taxpayer

awareness on the compliance of private persons taxpayers, and on the variables of tax

sanctions there was a significant influence on the compliance of private taxpayers. From

simultaneous testing there is a significant influence between taxpayer awareness and

tax penalties on the compliance of private taxpayers.

1.2. Problem Formulation

1. Can the environment affect income taxpayer compliance?

 2. Does taxpayer awareness affect income taxpayer compliance?
3. Does knowledge and understanding of tax regulations affect the compliance of
income taxpayers?
4. Does religiosity affect income taxpayer compliance?
1.3. Research Objectives

1. To test and analyze the environmental impact on taxpayer compliance

2. To test and analyze the effect of taxpayer awareness on taxpayer compliance
3. To test and analyze the influence of knowledge and understanding of taxation
regulations on taxpayer compliance
4. To test and analyze the influence of religiosity attitudes on taxpayer
compliance.
1.4. Benefits of Research

a. For the author are:

1) The author can absorb his knowledge directly in the field studied so that it

can compare between the theories studied during the lecture

2) Increase experience and create a more advanced and creative mindset in

dealing with various problems in the field of taxation.

3) Deepening and improving skills and creativity in the field of taxation often

with the new tax laws.

b. For agencies, namely:

This research can be used as a material for information, input, and

consideration for the authorities in relation to the influence of taxpayer

awareness, tax services and taxpayer compliance with tax receipts in setting

policies to optimize state revenues.

 CHAPTER II

CONCEPTUAL FRAMEWORKS AND HYPOTHESES

2.1. Conceptual Framework

Program atau kebijakan

H1
pemerintah

Kesadaran wajib pajak

Faktor-Faktor yang
Mempengaruhi Wajib
 pemahaman tentang
peraturan perpajakan

Pelayanan fiskus

H2

H3

H4

2.2. Research Hypothesis

Hypotheses provide a temporary guess on the answer to a problem being

examined which will then be empirically tested for its truth.

2.2.1. The influence of the environment on taxpayers

According to Jotopurnomo and Mangoting (2013) the environment is

something that exists in the natural environment that has a certain

meaning or influence on the individual. The environment can affect a

person for compliance and non compliance cannot be reviewed from a

single variable cause only. Taxpayer non-compliance can be minimized if

the taxpayer's environmental conditions are conducive, such as the

taxpayer's conducive environment is easy to implement in force, the

procedure is easy and simple and the costs incurred for the affairs of the

tax office are proportional to what is obtained (Nalendro, 2014).

H1 Government programs or policies affect taxpayers

2.2.2. The effect of taxpayer awareness on taxpayers

Taxpayer Awareness means the state of knowing, understanding and

feeling. Based on the above understanding, it can be concluded that

 taxpayer awareness is a state of feeling as a taxpayer to perform its tax

obligations. Taxpayer awareness of the function of taxation as financing.

The state is indispensable to improve Taxpayer Compliance.Taxpayer

awareness arises from within the taxpayer. This is the most important

factor in determining the success of tax collection. Increasing Taxpayer

Awareness will have an impact in improving Taxpayer Compliance and

will later have an impact on increasing the number of tax receipts.

H2 Taxpayer awareness affects taxpayers

2.2.3. Influence of knowledge and understanding of taxation regulations on

taxpayers

Attribution Theory is related to this study to explain the influence of

understanding tax regulations on taxpayer compliance. Taxpayer

compliance is strongly influenced by both internal and external

conditions of the taxpayer. This is associated with one's understanding

of taxation regulations as an internal factor and the experience of seeing

the behavior of others as external factors so that one's understanding of

taxation regulations will affect taxpayer compliance. The theory of social

learning is also said to be relevant to explain the relationship between

understanding tax regulation by taxpayers to mandatory compliance.

A taxpayer will obey to pay taxes, if the taxpayer has an understanding

of tax regulations and has extensive experience of taxation, so that it can

comply with what is in the tax system such as reporting spt, paying taxes

on time and the proceeds of tax levies can contribute to development.

Therefore, if a person's understanding of high tax regulations then the

 taxpayer will obey the tax and compliance of taxpayers in a country will

increase.

H3 Knowledge and understanding of taxation regulations affects

taxpayers

2.2.4. The influence of religiosity on the influence of taxpayers

Compliance with paying taxes is one of the responsibilities for the

government and taxpayers to god, where both parties have rights and

obligations that must be fulfilled. The obligation of the government is to

make arrangements for receipts and expenditures, while taxpayers have

8 obligations to pay taxes and then have the right to supervise the use of

dues that have been paid to the state (Tahar and Rachman, 2014).

Religiosity refers to the level of attachment of individuals to the religious

values embraced. Religious commitment is used as a key variable to

measure the level of individual religiosity based on the application of

religious values, beliefs and practices in daily life (Rahmawaty, 2014).

H4 Fiscus services affect taxpayers

 CHAPTER III

RESEARCH METHODS

3.1. Research Design

Research design is a research plan consisting of stages in research, ranging

from background, problem formulation, research objectives, theoretical

studies and empirical studies which are further formulated into research

hypotheses. The next stage is to prepare research data and hypothesis

testing whose results will be discussed in the discussion and finally drawn a

conclusion.

3.2. Research Location and Time

This research was conducted in Fort City.

3.3. Population, Sample, and Sampling Techniques

Population is a generalized area consisting of objects / subjects that have

certain qualities and karasteristics set by researchers to be studied and

then drawn conclusions (Sugiyono, 2016:80). The population in this study is

the Residents of The Fortress City that meet the criteria that have been

determined in the Fort. The sample is part of the number and

characteristics of the population (Sugiyono, 2016:81).

3.4. Types and Data Sources

The data source used in this study is primary data. Primary data was

specifically collected by researchers to answer research questions. This

data was obtained from the respondents' answers to questionnaires in

which respondents were allowed to provide answers that were considered

the mostappropriate.

3.5. Data Collection Methods

Data collection techniques are efforts made by researchers in obtaining or

collecting data and information related to research conducted. The data

collection technique that will be conducted in this study is to provide

questionnaires directly to respondents. Questionnaire is a technique of

collecting data in writing that contains statements that must be answered

in writing as well. The questionnaires used in this study used a five-scale

likert scale: strongly agree, agree, simply agree, disagree, and strongly

disagree.