Proceedings of the 6th International Accounting Conference (IAC 2017)

Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia

Authors
Daniel Pandapotan, Christine Tjen
Corresponding Author
Daniel Pandapotan
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.4How to use a DOI?
Keywords
Land and Buildings Tax, Taxation, Tax Awareness, Tax Compliance
Abstract

This research aimed to describe the tax awareness in the society of Surabaya located in District Mulyorejo as one of five districts which had tax arrears of about Rp31 billion. This research used a qualitative research method with a phenomenology paradigm. Informants in the study were citizens in District Mulyorejo who had experience of paying tax and so met the criteria for being taxpayers. All data in this study were collected through structured in-depth interviews with the informants and analyzed by Milles and Huberman’s analytical technique. The results showed that the participants had an awareness of taxation that encouraged them to dutifully pay the tax on land and buildings annually although they wanted to know how to calculate the taxes. They also suggested the government should improve its performance regarding tax collection methods, so that the society can trust the government to manage the tax.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.4How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Daniel Pandapotan
AU  - Christine Tjen
PY  - 2017/08
DA  - 2017/08
TI  - Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 18
EP  - 23
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.4
DO  - https://doi.org/10.2991/iac-17.2018.4
ID  - Pandapotan2017/08
ER  -