Ridwan

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.