Jamaluddin

This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.

The purpose of this study was to examine the effects of the voluntary disclosure program and the harmonization of tax regulations on increasing the amount of tax payable by taxpayers in Indonesia. In addition, it explored their role in the formation of different levels of budgets through tax revenues. This analysis focused on individual taxpayers registered as active taxpayers, with a final sample of 95 respondents. Multiple regression analysis was employed as the analytical tool. The results show that the voluntary disclosure program did not significantly affect the increase in taxes payable, as it does not always result in additional tax liability or expose taxpayers to penalties, interest, or fines. In contrast, the harmonization of tax regulations significantly influenced the increase in taxes payable. Simplified tax administration and improved compliance, driven by tax regulation changes, led to higher tax payable. The findings imply that adjustments to tax regulations can have a substantial impact on the formation of tax revenue, which is vital for government budgetary allocations at various levels.