Taxpayer compliance segmentation study based on job type in badung regency, Bali-Indonesia

Abstract

This study aims to detect differences in compliance with paying taxes based on the job characteristics of individual taxpayers at KPP Pratama North Badung. The second objective is to formulate a strategy to increase tax compliance based on the job characteristics of taxpayers. The research objects were 112,047 individual taxpayers registered at KPP Pratama North Badung. The number of samples used in this research was 100 respondents. This research combines two data analysis methods (Mix method). The difference test analysis technique is used to determine differences in taxpayer compliance based on job characteristics. Qualitative analysis techniques are used to analyze the results of respondents' answers during interviews. The expected results of the qualitative analysis are recommendations for strategies to increase taxpayer compliance. This research succeeded in finding significant differences in compliance with paying taxes based on the job characteristics of taxpayers. Strategies to increase tax compliance based on the characteristics of taxpayers' work should be focused on informal sector workers. Strategies to increase compliance with paying taxes based on the characteristics of taxpayers' types of work should be focused on increasing compliance with taxpayers who work in private companies.