Browsing by Author "Huda, Riri Nurul"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE
    (International Conference on Business and Social Sciences, International Sysposium on Education, Psycology, Society and Tourism, International Conference on Business and Social Sciences, 2013-06-28) Sari, Diana; Huda, Riri Nurul
    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%