Factors Affecting the Tax Compliance Level of the Tax Payers

DOI

10.2991/aebmr.k.201212.080How to use a DOI?

Keywords

Compliance level of individual taxpayers, Modernization of tax administration system, Tax morality, Tax socialization

Abstract

This study aims to determine the effect of tax socialization, taxpayer morality and the modernization of the tax administration system on the level of individual taxpayer compliance in fulfilling their tax obligations. The research method used in this research is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at the Pratama Singaraja Tax Office. The population in this study were all individual taxpayers registered at KPP Pratama Singaraja, totalling 72,847 people. The sample size in this study used a table to determine the number of samples from Issac. Based on the formula table made by Isaac and Michael with the error rate set at 5%, the sample size is 346 respondents. So that the number used is 346 individual taxpayers who are registered at the Singaraja Pratama Tax Office. Probability sampling technique is a technique in taking samples. The data were then analysed by several analyses including descriptive statistics, classical assumption tests and multiple regression analysis with data presentation assisted by the SPSS 20 program. The results of this study indicate that the tax socialization variables (X1), taxpayer morality (X2), and the modernization of the tax administration system (X3) each has a positive and significant effect on the level of WPOP compliance (Y).

Copyright

© 2020, 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  - Ketut Adnyana Dermawan
AU  - Ni Komang Saputri Dewi
AU  - Luh Melly Astari
AU  - Ketut Febri Yantari
AU  - Ni Made Rusmiani
AU  - Ni Luh Gede Yastini
AU  - Ni Kadek Pradnya Widiarini
PY  - 2020
DA  - 2020/12/14
TI  - Factors Affecting the Tax Compliance Level of the Tax Payers
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 572
EP  - 579
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.080
DO  - 10.2991/aebmr.k.201212.080
ID  - Dermawan2020
ER  -