Improving Persuasive Communication

Oct 13, 2025 by leolavanderia.com.br 62 views

Persuasive Communication for Tax Employees and Tax Sanctions on Taxpayer Compliance at the East Medan Primary Tax Service Office

Introduction

Effective communication is a crucial aspect of any profession, and tax employees are no exception. In the context of taxation, persuasive communication can play a significant role in encouraging taxpayers to comply with their tax obligations. However, the effectiveness of persuasive communication in this context is often influenced by various factors, including the use of tax sanctions. This study aims to analyze the effect of persuasive communication of tax employees and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office (KPP).

Methodology

This study employed a quantitative approach and correlational design to analyze the relationship between persuasive communication of tax employees and tax sanctions on taxpayer compliance. The population of this study consisted of 75,129 non-treasurer active taxpayers, from which 100 samples were taken using purposive sampling techniques. The Yamane Taro Formula was used to calculate the sample size.

Results

The results of this study showed that the persuasive communication of tax employees had a positive influence on taxpayer compliance. The value of tcount (3,299) was greater than ttable (1,985), indicating a significant positive correlation between persuasive communication and taxpayer compliance. This suggests that good and persuasive interactions between tax employees and taxpayers can encourage taxpayers to be more obedient in fulfilling their tax obligations.

Conversely, this study found that partial tax sanctions had no significant effect on taxpayer compliance. The value of tcount (0.424) was smaller than ttable (1,985), indicating a non-significant correlation between tax sanctions and taxpayer compliance. This suggests that although sanctions exist, they may not always be a determining factor in increasing compliance.

Simultaneous Analysis

When the two variables (persuasive communication and tax sanctions) were tested simultaneously, it was found that both had a significant influence on taxpayer compliance. The value of Fcount (8.813) was greater than Ftable (2.70), indicating a significant interaction effect between persuasive communication and tax sanctions on taxpayer compliance. This finding supports the theory that an effective combination of communication and the application of appropriate sanctions can increase taxpayer compliance.

Discussion

Persuasive communication in the tax context can be considered an important tool for tax officials to build trust and positive relationships with taxpayers. When tax employees are able to explain the benefits and consequences of tax compliance in a persuasive way, taxpayers are more likely to respond with better compliance. The success of this communication has the potential to reduce the level of tax avoidance which has been a problem in many regions.

On the other hand, the findings that tax sanctions do not have a significant influence could be because the sanctions are considered ineffective or even not understood by taxpayers. This requires tax authority to re-evaluate the implementation and socialization of existing tax sanctions. The community needs to be equipped with appropriate knowledge about sanctions and impacts arising if the obligation is not met.

Conclusion

This research shows the importance of appropriate communication strategies by tax officials, as well as the need for active involvement of taxation authorities in educating the public about tax obligations. A combination of persuasive communication and effective sanctions can be a good model in increasing taxpayer compliance at KPP Pratama East Medan. With this approach, it is hoped that a better awareness and culture of tax obedience among taxpayers can be achieved.

Recommendations

Based on the findings of this study, the following recommendations are made:

Improving Persuasive Communication: Tax officials should be trained to develop effective persuasive communication skills to build trust and positive relationships with taxpayers.
Re-evaluating Tax Sanctions: Tax authority should re-evaluate the implementation and socialization of existing tax sanctions to ensure that they are effective and understood by taxpayers.
Public Education: Taxation authorities should actively involve in educating the public about tax obligations and the importance of tax compliance.
Combination of Communication and Sanctions: A combination of persuasive communication and effective sanctions should be used to increase taxpayer compliance.

Limitations

This study has several limitations, including:

Sample Size: The sample size of this study was relatively small, which may limit the generalizability of the findings.
Data Collection: The data used in this study was collected from a single source, which may introduce bias.
Measurement Tools: The measurement tools used in this study may not have been comprehensive or accurate.

Future Research Directions

Future research should aim to:

Investigate the Effectiveness of Persuasive Communication: Further research should investigate the effectiveness of persuasive communication in increasing taxpayer compliance.
Re-evaluate Tax Sanctions: Research should be conducted to re-evaluate the effectiveness of tax sanctions in increasing taxpayer compliance.
Develop a Comprehensive Model: A comprehensive model should be developed to integrate persuasive communication and tax sanctions in increasing taxpayer compliance.

Conclusion

In conclusion, this study highlights the importance of persuasive communication and tax sanctions in increasing taxpayer compliance. The findings of this study suggest that a combination of persuasive communication and effective sanctions can be a good model in increasing taxpayer compliance. However, further research is needed to investigate the effectiveness of persuasive communication and tax sanctions in increasing taxpayer compliance.
Persuasive Communication for Tax Employees and Tax Sanctions on Taxpayer Compliance at the East Medan Primary Tax Service Office: Q&A

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the effect of persuasive communication of tax employees and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office (KPP).

Q: What is persuasive communication in the context of taxation?

A: Persuasive communication in the context of taxation refers to the ability of tax employees to explain the benefits and consequences of tax compliance in a way that encourages taxpayers to respond with better compliance.

Q: What are the findings of this study regarding persuasive communication?

A: The findings of this study show that persuasive communication of tax employees has a positive influence on taxpayer compliance. The value of tcount (3,299) was greater than ttable (1,985), indicating a significant positive correlation between persuasive communication and taxpayer compliance.

Q: What are the findings of this study regarding tax sanctions?

A: The findings of this study show that partial tax sanctions have no significant effect on taxpayer compliance. The value of tcount (0.424) was smaller than ttable (1,985), indicating a non-significant correlation between tax sanctions and taxpayer compliance.

Q: What is the significance of the simultaneous analysis of persuasive communication and tax sanctions?

A: The simultaneous analysis of persuasive communication and tax sanctions shows that both variables have a significant influence on taxpayer compliance. The value of Fcount (8.813) was greater than Ftable (2.70), indicating a significant interaction effect between persuasive communication and tax sanctions on taxpayer compliance.

Q: What are the implications of this study for tax officials and taxpayers?

A: The findings of this study suggest that tax officials should focus on developing effective persuasive communication skills to build trust and positive relationships with taxpayers. Taxpayers should also be aware of the importance of tax compliance and the benefits of working with tax officials to resolve any issues.

Q: What are the limitations of this study?

A: The limitations of this study include the relatively small sample size, the data collection method, and the measurement tools used.

Q: What are the future research directions based on this study?

A: Future research should aim to investigate the effectiveness of persuasive communication in increasing taxpayer compliance, re-evaluate the effectiveness of tax sanctions, and develop a comprehensive model to integrate persuasive communication and tax sanctions in increasing taxpayer compliance.

Q: What are the recommendations based on this study?

A: The recommendations based on this study include improving persuasive communication skills of tax officials, re-evaluating tax sanctions, public education, and a combination of communication and sanctions to increase taxpayer compliance.

Q: What is the significance of this study for taxation authorities and policymakers?

A: The findings of this study suggest that taxation authorities and policymakers should focus on developing effective communication strategies and tax policies to increase taxpayer compliance and reduce tax avoidance.

Q: What are the potential applications of this study?

A: The potential applications of this study include developing effective communication strategies for tax officials, improving tax policies, and increasing taxpayer compliance.

Q: What are the potential implications of this study for tax reform?

A: The findings of this study suggest that tax reform should focus on developing effective communication strategies and tax policies to increase taxpayer compliance and reduce tax avoidance.