Studi Kepatuhan Wajib Pajak Dari Aspek Pengetahuan, Persepsi, dan Sistem Informasi

Asih, Devi Tri and Salman, Kautsar Riza (2011) Studi Kepatuhan Wajib Pajak Dari Aspek Pengetahuan, Persepsi, dan Sistem Informasi. The Indonesian Accounting Review (TIAR), 1 (1). pp. 45-58. ISSN 2086-3802

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Official URL: https://journal.perbanas.ac.id/index.php/tiar/arti...

Abstract

The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importance has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: knowledge of tax, the perception of "fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the variables, e.g., knowledge about taxes, the perception of "fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers are from the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". The final conclusions from this research are (1) knowledge of tac effect on tac compliance; (2) the perception of "fiscus" does not influence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputs for the Directorate General of Taxes that they should focus more on their efforts to improve the tax knowledge and tax administration system.

Item Type: Article
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 25 Apr 2020 07:24
Last Modified: 25 Apr 2020 07:24
URI: http://eprints.perbanas.ac.id/id/eprint/6674

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