Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin

DOI

10.2991/piceeba2-18.2019.3How to use a DOI?

Keywords

Tax awareness, understanding of tax regulations, understanding of accounting, tax compliance.

Abstract

This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to business owners or taxpayers of trading business entities registered at the Primary KPP. The results of this study are expected to give thought to the tax authorities regarding factors that influence the taxpayer's compliance with trading business entities in fulfilling tax obligations. Also provides information on the importance of fulfilling tax obligations in accordance with the provisions of the legislation to trade business taxpayers. The hypothesis testing of this research was carried out by multiple linear regression analysis. The results showed that the simultaneous involvement of the users in the consciousness of taxation, understanding of the regulations and taxpayer understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading. The results showed that partial involvement of the users in the consciousness of taxation, and understanding of the regulations has no significant effect on the fulfillment of tax compliance taxpayer of business trading. Taxpayers understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading

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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TY  - CONF
AU  - Sri Ernawati
AU  - Jumirin Asyikin
AU  - Wahyu Sapto Rini
PY  - 2019/04
DA  - 2019/04
TI  - Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 20
EP  - 26
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.3
DO  - 10.2991/piceeba2-18.2019.3
ID  - Ernawati2019/04
ER  -