FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE WITH PRACTICE SELF ASSESSMENT SYSTEM AS INTERVENING VARIABLE
Journal Title: Journal of Entrepreneurship, Business and Economics - Year 2018, Vol 6, Issue 1
Abstract
The purpose of this study is to obtain empirical evidence whether perceptions of corruption, fiscal services and tax sanctions affect taxpayer compliance with the practice of self assessment system as intervening variable. The research design used is quantitative with primary data. Respondents in this study are financial managers, accounting managers and tax managers of companies registered in the MM2100 Industry area amounting to 219 people. Data analysis was performed using Sequential Equation Modeling (SEM) software - Lisrel 8.70 with a tolerable error rate of 5%. The results show that the direct influence of perceptions on corruption and fiscal services on taxpayer compliance can not be proven, but the perception of tax sanctions on compliance can be proven. The direct influence of perceptions on corruption, fiscal services and tax sanctions on the practice of self assessment system can be proven. The indirect influence of perceptions on corruption, fiscal services and tax sanctions on taxpayer compliance through intervening variables ie self assessment system practice can be proven.
Authors and Affiliations
Sabaruddin Yuswar Z. Basri, Susi Dwimulyani
Keywords
Related Articles
- EP ID EP40747
- DOI -
- Views 389
- Downloads 0
ENTREPRENEURSHIP PROMOTION IN HIGHER EDUCATION INSTITUTIONS
The importance of entrepreneurship promotion has increased significantly in today's society, especially during periods of crises. This work is based on the responses obtained through a survey conducted on a sample of 30...
DESIGNING THE BUSINESS MODEL OF HERBAL PHARMACEUTICAL KNOWLEDGE BASED COMPANIES
Today, research has indicated Knowledge based companies as a potential area in promoting knowledge economy, and due to the substantial added-value they make in the knowledge economy of the countries, these companies pl...
SOCIAL NETWORKS AND THE SUCCESS OF SMES IN MEDIA INDUSTRIES
Purpose- Nowadays, media is an integral part of the daily life of human beings. SMEs in this industry use their potentials to succeed. On the other hand, social networks are becoming a key to success for these companies...
THE RISK LEVEL OF VIET NAM MEDICINE AND MEDICAL EQUIPMENT INDUSTRIES UNDER FINANCIAL LEVERAGE DURING AND AFTER THE GLOBAL CRISIS 2007-2009
Purpose- This research paper evaluates the impacts of external financing on market risk for the listed firms in the Vietnam medical industry as it becomes necessary, esp. after the financial crisis 2007- 2009. Design/...
THE MULTIPLE PERCEPTION OF INNOVATION: THE CASE OF MICRO AND SMALL ENTERPRISES IN THE REGION OF EASTERN MACEDONIA AND THRACE
This paper explores how innovation is perceived, on the one hand, by the scientific literature and, on the other, by the everyday practice of small and micro enterprises operating in the less developed socioeconomic sy...