Supriyati, Supriyati (2017) Tantangan Demokratisasi dalam Upaya Meningkatkan Kepatuhan Wajib Pajak. Jurnal Akuntansi Riset (ASET), 9 (2). pp. 59-72. ISSN 2541-0342
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Abstract
Taxpayer compliance has always been an interesting issue and is still debatable in previous research. This study aims to examine the effect of aspects of legality, service quality, modernization and intellectual to compulsory compliance as well as the influence of taxpayer compliance against tax evasion efforts. This research is a quantitative research with primary data which is done by distributing questionnaires in convinience to taxpayers registered in East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax officials affect taxpayer compliance, and taxpayer compliance also affects tax evasion efforts. The variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | SUPRIYATI SUPRIYATI |
| Date Deposited: | 26 Jun 2020 15:54 |
| Last Modified: | 13 Dec 2022 03:47 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6791 |
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