THE ATTRIBUTES OF PERSONAL TAXPAYER’S COMPLIANCE IN INDONESIA
Journal Title: Jurnal Accountability - Year 2018, Vol 7, Issue 2
Abstract
The aim of this study is to confirm the attributes of personal taxpayer’s compliance in Indonesia. The attributes of personal taxpayer’s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fiscal service quality, tax socialization, tax regulation, tax audit and penalties. The data was gathered from 350 personal taxpayers registered in tax offices of several provinces of Indonesia. The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS 3. The result of the study confirmed that the attributes of awareness, positively, manifest the taxpayer’s compliance. It is also confirmed that the attributes of knowledge, positively, manifest the taxpayer’s compliance. The attributes of compliance cost, positively, manifest the taxpayer’s compliance. The attributes of perceived equality and fairness, positively, manifest the taxpayer’s compliance. The attributes of fiscal quality service, positively, manifest the taxpayer’s compliance. The attributes of tax socialization, positively, manifest the taxpayer’s compliance. The attributes of tax regulation, positively, manifest the taxpayer’s compliance. The attributes of tax audit, positively, manifest the taxpayer’s compliance. The attributes of penalties, positively, manifest the taxpayer’s compliance. These can be concluded that all of the attributes of the constructs confirm to indicate or manifest the personal taxpayer’s compliance in Indonesia.
Authors and Affiliations
Mohammad Syafriel
Keywords
Related Articles
- EP ID EP610878
- DOI 10.32400/ja.24761.7.02.2018.48-63
- Views 77
- Downloads 0
THE ATTRIBUTES OF PERSONAL TAXPAYER’S COMPLIANCE IN INDONESIA
The aim of this study is to confirm the attributes of personal taxpayer’s compliance in Indonesia. The attributes of personal taxpayer’s compliance proposed in this research are: awareness, knowledge, perceived equality...
PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU
Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. go...
ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA
The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or e...
ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015
This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study ap...
ANALISIS PENGENDALIAN INTERN ASET TETAP PADA PT. HASJRAT MULTIFINANCE CABANG MANADO
Fixed assets have a very important role for any company. Hence the need for the internal control system of fixed assets aimed at ensuring the security of company property, checking the accuracy and correctness of account...