The Influence of Taxpayer Perception toward Compliance of the Regulation No. 23 of 2018

Yuniarsih, Nia and Kilay, Trisye Natalia (2020) The Influence of Taxpayer Perception toward Compliance of the Regulation No. 23 of 2018. IOSR Journal of Business and Management (IOSR-JBM), 22 (12). pp. 42-51. ISSN 2278-487X

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Abstract

The development of micro small and medium enterprises as economic drivers that utilize natural resources, capital and technology have more opportunities to develop their businesses. Moreover, if it is Supported by the market place and social media platforms to increase its sales. The purpose of this study is to investigate the influence of Tax Rates, Tax Sanctions, Tax convenience and tax Socialization on Taxpayer Compliance. The sample in this study amounted to 146 respondents during 2020, with convenient sampling method, where the sample was taken by chance is a technique of determining samples based on coincidence or ease of anyone who happens to meet with researchers can be used as a sample with the record of the person following the criteria that have been determined by researchers consisting of food and beverage sector, garment, information technology and art. this study apply t-test with the result, Tax Rates, Tax Sanctions and tax convenience toward Taxpayer influence taxpayer compliance. Tax Socialization does not affect Taxpayer Compliance

Item Type:	Article
Uncontrolled Keywords:	Tax Rates, Tax Sanctions, Tax convenience, Tax Socialization, Taxpayer Compliance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Nia Yuniarsih
Date Deposited:	27 Sep 2021 10:19
Last Modified:	12 Oct 2021 08:30
URI:	http://repositori.ukdc.ac.id/id/eprint/844

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