THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE

Widyatama Repository

THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE

Show full item record

Title: THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE
Author: Sari, Diana; Huda, Riri Nurul
Abstract: Taxpayer compliance is essential to optimize tax revenue in Indonesia. Taxpayer compliance, in principle, is an act of the taxpayer to meet the tax obligations in accordance with applicable tax laws and regulations. However, there are still many taxpayers who do not have awareness about the importance of the tax obligation both for the country and for themselves as citizens. The low compliance of Taxpayers may be caused by lack of understanding taxes from most of the taxpayers on tax and the taxpayer's perception about taxes and tax officials. This study aims to determine how much influence of understanding taxes and taxpayer perception towards taxpayer compliance. This study uses primary data collected from the taxpayer listed on the Tax Office that delivered the Notice (SPT) in 2011 by distributing questionnaires. The statistical test used is multiple linear regressions. Based on the results of data analysis, it is known that taxpayers' understanding taxes and perception have a significant impact on taxpayer compliance. This shows that the higher the taxpayers' understanding taxes and perception to meet tax obligations will also increase taxpayers compliance. The amount of taxpayers' understanding taxes and perceptions influence towards Taxpayer compliance is equal to 53.2%
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3543
Date: 2013-06-28


Files in this item

Files Size Format View
CONFERENCE ORGANIZATION.pdf 298.1Kb PDF View/Open
CONFERENCE SCHEDULE.pdf 323.5Kb PDF View/Open
COVER.pdf 563.3Kb PDF View/Open
DIANA SARI.pdf 348.8Kb PDF View/Open
GENERAL INFORMATION.pdf 222.2Kb PDF View/Open
INNER COVER.pdf 220.8Kb PDF View/Open
ISBN - ISSN.pdf 216.0Kb PDF View/Open
ORAL SESSIONS.pdf 287.8Kb PDF View/Open
SPECIAL THANKS.pdf 219.7Kb PDF View/Open
TABLE OF CONTENTS.pdf 301.0Kb PDF View/Open

This item appears in the following Collection(s)

Show full item record