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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Madaniya Jurnal Kajian Akuntansi dan Auditing Jurnal Pengabdian Polinema Kepada Masyarakat JURNAL ABDIKARYASAKTI Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
Sumiadji -
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

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The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance Nurkhin, Ahmad; Novanty, Ine; Muhsin, Muhsin; Sumiadji, Sumiadji
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.28 KB) | DOI: 10.26905/jkdp.v22i2.1678

Abstract

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers’ compliance in East Semarang Pratama Tax Office, Semarang City, Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers’ understanding and awareness.JEL Classification: H23; H26DOI: https://doi.org/10.26905/jkdp.v22i2.1678
Co-Authors Ahmad Nurkhin Annisa Fatimah Atika Syuliswati Basuki R Basuki Rachmat Dyah Metha Nurfitriasih Edi W Edi Winarto Endah S Endah Suwarni Felania Rinta Maharani Fita Setiati Fita Setiati Futuh H Futuh Handoyo Galuh Kartiko Ilmi Firdatul Afidah Imam Mulyono Indrayati Indrayati Kartika Dewi SS Kuni Utami Kusmintarti, Anik Ludfi Djajanto Muhsin Muhsin Novanty, Ine Okvrisha Dwita Rustoputri Padma Adriana Sari Padma Andriana R Setiawan Riezky Amalia Setiati, Fita Triesti Candrawati