How is the Role of Tax Understanding on Tax Compliance of Local Public Official?

Abdul Rahman; Yesi Hendriani Supartoyo; Rulinawati; Joni Dawud; Ricky Adiputranto

doi:10.2991/978-2-38476-104-3_13

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How is the Role of Tax Understanding on Tax Compliance of Local Public Official?

Authors

Abdul Rahman¹^{, *}, Yesi Hendriani Supartoyo², Rulinawati³, Joni Dawud¹, Ricky Adiputranto¹

¹Politeknik STIA LAN Bandung, Bandung, Indonesia

²National Research and Innovation Agency, Jakarta, Indonesia

³Program Study of Public Administration, Universitas Terbuka, South Tangerang, Indonesia

^*Corresponding author. Email: abdul.rahman@poltek.stialanbandung.ac.id

Corresponding Author

Abdul Rahman

Available Online 29 September 2023.

DOI: 10.2991/978-2-38476-104-3_13 How to use a DOI?
Keywords: Tax Understanding; Tax Compliance; Model of Role; Local Public Official
Abstract: Compliance of taxpayer, usually, works well because it is based on tax understanding. The study explores the role of tax understanding of local public officials toward their tax compliance. By using quantitative method with Pearson correlation test, ANOVA, t test, and F test, this study highlighted the strong role of tax understanding from local public officials on their tax compliance. This is according with the result of descriptive and verificative analysis, in which tax understanding has positive and strong correlation including having significant effect and contribution toward tax compliance. The model of role is formulated as novelty of the research.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the Fourth International Conference on Administrative Science (ICAS 2022)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 29 September 2023
ISBN: 10.2991/978-2-38476-104-3_13
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-104-3_13 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Abdul Rahman
AU  - Yesi Hendriani Supartoyo
AU  - Rulinawati
AU  - Joni Dawud
AU  - Ricky Adiputranto
PY  - 2023
DA  - 2023/09/29
TI  - How is the Role of Tax Understanding on Tax Compliance of Local Public Official?
BT  - Proceedings of the  Fourth International Conference on Administrative Science (ICAS 2022)
PB  - Atlantis Press
SP  - 121
EP  - 128
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-104-3_13
DO  - 10.2991/978-2-38476-104-3_13
ID  - Rahman2023
ER  -

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