EFFECT THE UNDERSTANDING OF TAXATION, TAX SANCTIONS AND TAXPAYER AWARENESS OF TAXPAYER COMPLIANCE (RESEARCH ON TAXPAYERS OF INDIVIDUAL ENTREPRENEURS IN TANGERANG REGION)
DOI:
https://doi.org/10.31933/dijdbm.v2i1.638Keywords:
Taxpayer Compliance, The Understanding of Taxation, Tax Sanctions, Taxpayer AwarenessAbstract
The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23
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Siat, CC & Toly, AA (2013). Factors Affecting Taxpayer Compliance in Meeting Tax Paying Obligations in Surabaya. Tax & Accounting Review, 1 (1).
Soemarso, SR, (2007). Taxation. Jakarta: Salemba Empat.
Sudijono, A., (2016). Introduction to Educational Evaluation. Jakarta: Rajagrafindo.
Sugiyono, (2014). Qualitative Quantitative Research Methods and R&D. Bandung: Alfabeta.
Susmita, PR & Supadmi, NL (2016). Effect of Service Quality, Tax Sanctions, Tax Compliance Costs, and Application of E-Filling on Taxpayer Compliance. E-Journal of Accounting, Udayana University, 14 (2).
Tene, JH, Sondakh, JJ, & Warongan, JDL (2017) Effects of Taxpayer Understanding, Tax Awareness, Tax Sanctions, and Fiscus Services on Taxpayer Compliance. EMBA Journal, 5 (2), 443-453.
Waluyo (2018). Do Effeciency of Taxes, Profability and Size of Companies affect Debt A Study Companies Listed in The Indonesia Stock Exchange. European Research Studies Journal, Vol. (XXI), Issue 1.
Widayanti, Nurlis (2010). Factors That Influence Willingness to Pay Taxes for Individual Taxpayers Performing Free Work. National Symposium on Accounting XIII Purwokerto.
Yanah (2013) The Impact of Administration Sanction and Understanding of Income Tax Law on Corporate Taxpayer's Compliance. The International Journal of Social Sciences, 12 (1).
Apollo, (2003). Several Factors That Influence Earnings Management and Its Implementation in the Compilation of Financial Statements. (Dissertation). Padjadjaran University, Bandung.
Apollo, (2017). Making the Theory of Agency Conflict AccountingTheory, Ethnographic Study of Hermeneutics Reinterpretation in Sukuh Temple, Ceto, Central Java. ID Patent C00,201,703,561 vol: | issue: | 2017
Arikunto, S., (2006). Qualitative Research Methods. Jakarta: Earth Literacy.
Arisandy, N. (2017). Effects of Understanding Taxpayers, Taxpayer Awareness, and Tax Sanctions on the Compliance of Individual Taxpayers conducting Online Business Activities in Pekanbaru. Journal of Economics and Business, 14 (1).
Arum, HP (2012). The Influence of Taxpayer Awareness, Fiscus Services, and Tax Sanctions on the Compliance of Individual Taxpayers Conducting Free Business and Work Activities (Study in the Cilacap KPP Region) Thesis Not Published, Faculty of Economics and Business, Diponegoro University.
Azwar, S., (2011). Reliability and Validity. Yogyakarta: Student Library.
Devano, Sony, & Rahayu, SK, (2006). Learning and factors that influence it. Jakarta: Rineka Cipta.
Ghozali, Imam. (2013). Application of Multivariate Analysis with IBM SPSS 23 Program Edition 7. Semarang: DiponegoroUniversity Publisher Agency
Ghozali, I., (2016). Multivariate Analysis Application with IBM SPSS 23. Semarang Program: BPFE Diponegoro University.
Hantoyo, SS, Kertahadi & Handayani, SR (2016) Effects of Tax Avoidance and Tax Sanctions on Taxpayer Compliance. Journal of Taxation (JEJAK), 9 (1).
Handayani, Ucik, & Laily, N. (2017) The Influence of Conciousness, Tax Penalty, and The Quality of Tax Authorities Service on Tax Compliance. Journal of Accounting and Business Education, 1 (2).
Huda, A., & Basri, YM (2016). Influence of perceptions on the effectiveness of the taxation system, trust, tax rates and the benefits of NPWP on tax compliance (empirical studies on food taxpayers at the KPP Pratama Pekanbaru Senapelan). Student Online Journal (JOM) in Economics, 2 (2), 1-15. ISSN: 2355-6854
James, S. & Alley, C., (2010). Tax Compliance, Self Assessment, and Tax Administration. New Zealand: Department of Accounting, University of Waikato.
Jayanti, Ami & Apollo. (2019). The Effect of IFRS Adoption, Information Asymmetry and Deferred Tax Assets on Earning Management. Journal of Economics, Management and Accounting.
Kalsum, U., & Haryana, G. (2016). The Influence of Understanding of Taxation and Taxpayer Awareness on Compliance of Umkm Taxpayers in Pekanbaru City. Student Online Journal (JOM) in Teacher Training and Education, 3 (1), 1-8. ISSN: 2355-6897
Mahfud, Arfan, M. & Abdullah, S. (2017). Effects of Understanding Taxation Regulations, Tax Paying Awareness, and Quality of Tax Services on Taxpayer Compliance. Journal of Masters in Accounting Postgraduate Syiah Kuala University, 6 (2).
Mardiasmo, (2018). Taxation 2018 Revised Edition. Yogyakarta: Andi.
Mulyani, S. (2016). Sri Mulyani: Complicated Regulation Makes RI Tax Revenue Low. Accessed January 5, 2018 from the World Wide Web: https://finance.detik.com/berita-ekonomi-bisnis/d-3325580/sri-mulyani-regulation-yang-rumit-bikin-ppajak-rendah
Accept-ri-Report Annual Director General of Taxes 2016
Lesnik, Tomaz, Kracun, Davorin, Jagric, & Timotej. (2014). Tax Compliance and Corporate Income Tax - The Case of Slovenia. lexlocalis - journal of local self-government, 12 (4), 793-811.
Oladipupo, AO & Obazee, U. (2016) Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. iBusiness, 8, 1-9.
Palil, MR, Akir, MRM, Ahmad, WF (2013) The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study of the Influences of Religiosity (Survey in Malaysia). ASEAN Journal of Economics, Management and Accounting, 1 (1), 118-129.
Prajogo, JN & Widuri, R. (2013). The Influence of Understanding Level of Taxpayer Tax Regulations, Service Quality of Tax Officers, and Perception of Tax Sanctions on Taxpayer Compliance. Tax and Accounting Review, 3 (2).
Purwanto, MN, (2011). Principles and Teaching Evaluation Techniques. Bandung: PT Remaja Rosda Karya.
MoNE Language Center. 2016. Big Indonesian Dictionary. Jakarta: Balai Pustaka.
Rahayu, N. (2017). Effect of Taxation Knowledge, Tax Sanction Assertiveness, and Tax Amnesty on Taxpayer Compliance. Dewantara Accounting, 1 (1).
Official, S., (2014). Taxation Theory and Cases (4 ed). Jakarta: Salemba Empat.
Sasmita, NA, (2015). The Influence of Understanding Taxpayers, Fiscus Services, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance of Small and Medium Enterprises Owners in the Tax Obligation Report in Semarang (Study of SMEs in Semarang). Scientific Journal of Undergraduate Accounting in Pandanaran University, 1 (1), 1-17
Sekaran, U., (2014). Research Methods for Business: Research Methods for Business Jakarta: Salemba Empat.
Siat, CC & Toly, AA (2013). Factors Affecting Taxpayer Compliance in Meeting Tax Paying Obligations in Surabaya. Tax & Accounting Review, 1 (1).
Soemarso, SR, (2007). Taxation. Jakarta: Salemba Empat.
Sudijono, A., (2016). Introduction to Educational Evaluation. Jakarta: Rajagrafindo.
Sugiyono, (2014). Qualitative Quantitative Research Methods and R&D. Bandung: Alfabeta.
Susmita, PR & Supadmi, NL (2016). Effect of Service Quality, Tax Sanctions, Tax Compliance Costs, and Application of E-Filling on Taxpayer Compliance. E-Journal of Accounting, Udayana University, 14 (2).
Tene, JH, Sondakh, JJ, & Warongan, JDL (2017) Effects of Taxpayer Understanding, Tax Awareness, Tax Sanctions, and Fiscus Services on Taxpayer Compliance. EMBA Journal, 5 (2), 443-453.
Waluyo (2018). Do Effeciency of Taxes, Profability and Size of Companies affect Debt A Study Companies Listed in The Indonesia Stock Exchange. European Research Studies Journal, Vol. (XXI), Issue 1.
Widayanti, Nurlis (2010). Factors That Influence Willingness to Pay Taxes for Individual Taxpayers Performing Free Work. National Symposium on Accounting XIII Purwokerto.
Yanah (2013) The Impact of Administration Sanction and Understanding of Income Tax Law on Corporate Taxpayer's Compliance. The International Journal of Social Sciences, 12 (1).
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