Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

Factors Influencing Tax Payer Compliance to Fulfill the Obligation to Pay Tax in Samarinda Municipality

Authors
Ahyar Muhammad Diah, Hasiara La Ode
Corresponding Author
Ahyar Muhammad Diah
Available Online October 2019.
DOI
10.2991/icastss-19.2019.84How to use a DOI?
Keywords
influencing factors, taxpayer compliance, pay taxes
Abstract

The aims of the research are to find out and test the effectiveness of tax collection on taxpayer compliance; to know and test the knowledge of taxpayer on taxpayer compliance; to know and test the justice of tax payment regulation on taxpayer compliance; to know and test the taxpayer's comprehension level on taxpayer compliance; and to know and test the awareness level of taxpayer to taxpayer compliance in Samarinda municipality. The study uses a descriptive quantitative approach using IBM SPSS Version 20. The results of the study indicate that the effectiveness of tax collection had no significant influence on taxpayer compliance, the knowledge of taxpayers had a significant influence on taxpayer compliance , tax justice had no significant influence on taxpayer compliance, the level of understanding of taxpayers had no significant influence on taxpayer compliance, and the level of awareness of taxpayers had a significant influence on tax¬payer compliance in Samarinda. Conclusion can be draw that either simultaneously or partially, the effec¬tiveness of tax collection, taxpayer knowledge, taxability, taxpayer understanding level, and the level of awareness of taxpayers have a significant influence on taxpayer compliance.

Copyright
© 2019, 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 International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
10.2991/icastss-19.2019.84
ISSN
2352-5398
DOI
10.2991/icastss-19.2019.84How to use a DOI?
Copyright
© 2019, 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  - Ahyar Muhammad Diah
AU  - Hasiara La Ode
PY  - 2019/10
DA  - 2019/10
TI  - Factors Influencing Tax Payer Compliance to Fulfill the Obligation to Pay Tax in Samarinda Municipality
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 8
EP  - 11
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.84
DO  - 10.2991/icastss-19.2019.84
ID  - Diah2019/10
ER  -