KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE
DOI:
https://doi.org/10.38035/dijefa.v1i1.200Keywords:
Knowledge, Fiscus Services, ComplianceAbstract
Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and continued by using multiple linear regression analysis. The results of the study prove that the level of knowledge of taxation and fiscus services affect partially tax compliance by 3.5% and fiscus services by 57.2%. Simultaneous is influenced by knowledge of taxation and fiscus services by 60.7% and by 39.3% influenced by other factors.
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B. Bawono Kristiaji, T. F. (2013). Understanding Tax Non-compliance in Inside Tax 14. North Jakarta: PT.Dimensi Internasional Tax.
Kurniawan, P. &. (2006). Tax Collection in Indonesia. Malang: Bayumedia.
Numantu, S. (2005). Introduction to Taxation. Jakarta: Granit.
Sugiyono. (2009). Statistics for Research. Bandung: Alfabeta.
Widodo, W. ( 2010). Moralitas, Budaya dan kepatuhan Pajak. . Bandung: Alfabeta.
Ahmad, M. R. (2013). The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance:A Study the Influences of Religiosity. ASEAN Journal of Economics, Management and Accounting 1 (1), 118-129 .
Aji, A. C. (2014). The Influence of Perception on the Implementation of the National Tax Census, Knowledge of Tax Regulations, and Tax Awareness on Taxpayer Compliance in Special Region of Yogyakarta. . Journal of Accounting Volume 2, Number 1.
Chan, C. W. (2000). An Expanded Model of Taxpayer Compliance: Empirical Evidence from the US and Hong Kong. Journal of, 83-103.
Damayanti, T. W. (2012). Changes in Indonesian Tax Culture, Is There a Way? Study Through Planned Theory of Behavior. International Referees Research Journal. Vol.–ii, 4th Edition.
Eriksen, K. a. (1996). Tax Knowledge and Attitudes towards Taxation: A Report on a Quasi – Experiment. Journal of Economic Psychology, 17, 387-402.
Harjanti Puspa Arum, Z. (2012). The Influence of Taxpayer Awareness, Fiscus Services, and Tax Sanctions on the Compliance of Individual Taxpayers Conducting Business Activities and Free Employment (Study in Kpp Pratama Cilacap Area). Diponegoro Journal of Accounting .
Iga, L. S. (2014). Effects of Tax Examination, Awareness, Service Quality at the Compliance Level of Corporate Taxpayers. E-Journal of Udayana University Accounting.
Inasius, F. (2015). Tax Compliance of Small Medium Enterprises in Indonesia. Business and Economic Volume 10, Issue 1.
Kasipillai, J. N. (2003). The Influence of education on tax avoidance and tax evasion. Journal of tax research volume 1. Number 2, 134-146.
Kasippilai, J. (2000). Taxpayer knowledge index as a clue for non-compliance. Journal on Pakistan’s Taxation Laws.
Kusmuriyanto, S. d. (2014). The Influence of Knowledge of Taxation, Firmness of Taxation Penalties and Tax Justice on SME Tax Obligations in Semarang City. Journal of Accounting Analysis 3 (3).
Mangoting, C. J. (2013). . Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, Volume 1, Nomor 1.
Marziana M, N. A. (2010). Perception of Taxpayers With Level of Compliance: A Comparison in the East Coast Region, Malaysia. Journal of Global Business and Economics, Vol.1, issue 1, 241-257.
Muratc, N. S. (2014). Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officers The Case of Istanbul and Canakkale. Business and Economics Research Journal Volume 5 Number 2, 19-31.
Nasucha, C. (2004). Public Administration Reform: Theory and Practice. Jakarta: PT. Gramedia Widiasarana Indonesia.
Nazir, N. (2010). Effect of Tax Knowledge and Tax Administration Systems Against Taxpayer Compliance. Journal of Information, Taxation, Accounting and Public Finance (JIPAK) Volume 5, Number 2.
Palil, M. R. (2005). Taxpayers Knowledge: A Descriptive Evidence On Demographic Factors in Malaysia. Accounting & Finance Journal, Vol. 7, No. 1, 11-21.
Rahayu, S. K. (2010). Indonesian Taxation Formal Concepts and Aspects. Yogyakarta: Graha Ilmu.
Siregar, P. a. (2011). The Effect of Fiscus Services and the Implementation of Sunset Policy on Taxpayer Compliance in Efforts to Increase Taxes. Journal of Business Economics (JEB), Volume 5, Number 2.
Suyanto, T. W. (2014). Effects of Taxation Knowledge, Education Level, and Administrative Sanctions on Taxpayer Compliance in Paying Land and Building Taxes. Accounting journal.
Tiraada, T. A. (2013). Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP Di Kabupaten Minahasa Selatan. EMBA. Volume 1, Nomor 3.
Utaminingsih, A. A. (2014). The Effect of Tax Sanctions and Service of Tax Apparatuses on Taxpayer Compliance with Risk Preference as Moderation Variables. Accounting Analysis Journal 3 (2).
Yulianawati, P. H. (2011). Factors That Affect Will to Pay Taxes. Financial and Banking Dynamics Volume 3, Number 1.
Asmara, C. G. (2018, October Monday). CNBC Indonesia, A Transmedia Company. Retrieved from CNBC Indonesia: https://www.cnbcindonesia.com/market/20181022172207-17-38505/target-pajak-yang-tak-pernah-tembus-di-4-tahun-jokowi-jk
Putri, T. A. (2014, october Monday). tempo.co. Retrieved from bisnis.tempo.co: http://www.tempo.co/read/news/2014/10/13/087614000/Penerimaan-Pajak-Baru-65-Persen-dari-Target.
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2020-03-22
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