Increasing Taxpayer Compliance Through Justice and Tax Knowledge
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 02
Abstract
The purpose of this study was to determine the effect of justice and tax knowledge on individual taxpayer compliance at the North Malang Primary Tax Office. In this study, the population is personal taxpayers who are registered at the North Malang Primary Tax Office with a research sample of 100 people. The sampling technique in this study using convience sampling technique. The analytical method used in this research is multiple regression. Based on the results of the analysis, it is found evidence that justice and tax knowledge have an effect on individual taxpayer compliance at the North Malang Pratama Tax Office. In order to improve taxpayer compliance, the North Malang Primary Tax Service Office provides tax knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax counseling so that public knowledge of taxation increases and becomes more aware and obedient in carrying out their tax obligations. In addition, taxpayers should learn and understand the regulations regarding applicable taxation so that they can increase their compliance as taxpayers.
Authors and Affiliations
Sukma Perdana, Rosyid Arifin, Anisatul Izzah
Keywords
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- EP ID EP706908
- DOI 10.47191/jefms/v5-i2-06
- Views 84
- Downloads 0
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