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All Journal Jurnal Reviu Akuntansi dan Keuangan SOCA: Jurnal Sosial Ekonomi Pertanian Juara: Jurnal Riset Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) International Journal of Supply Chain Management JPPI (Jurnal Penelitian Pendidikan Indonesia) Madaniya Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) International Journal of Applied Business and International Management Journal of International Conference Proceedings Asian Journal of Management Analytics Jurnal Inovasi Akuntansi Lantera Widya Jurnal Penelitian Pendidikan Indonesia
Anik Yuesti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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Journal : Journal of International Conference Proceedings

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ANALYSIS OF THE IMPACT OF UNDERSTANDING TAXATION RULES, FISCUS SERVICE QUALITY, AND TAX SANCTIONS ON PERSONAL TAX COMPLIANCE COMPLIANCE WITH RISK PREFERENCE AS MODERATED VARIABLES Anik Yuesti; Made Sudiartana
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.883 KB) | DOI: 10.32535/jicp.v2i1.398

Abstract

Tax is a compulsory contribution owed to the State by an individual or an entity that is a force based on the Law that does not receive compensation directly but is used for State purposes, namely the prosperity of the people. This study aims to examine the understanding of tax regulations, quality of tax authorities services, and tax sanctions on individual taxpayer compliance, and risk preferences which act as moderating variables. The data in this study were obtained from the questionnaire (primary). The population in this study amounted to 85,781 people. The method of determining the sample in this study is the accidental sampling method and using the Slovin formula so that it gets the number of 100 people. The data analysis technique used is (Moderated Regression Analysis) and factor analysis. The results showed that understanding of tax regulations, quality of tax authorities services, and tax sanctions had a positive effect on taxpayer compliance while risk preferences did not affect taxpayer compliance. Risk preference shows the results of not being able to moderate the relationship between understanding tax regulations, the quality of tax services, and tax sanctions on taxpayer compliance.
Co-Authors Anggarini, Luh Putu Irma Ayu R. Rumanti, I Gusti Azhari Atul Aini Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Fahmi Poernamawatie Gregorious Paulus Tahu Gregorius Paulus Tahu Gregorius Paulus Tahu I Made Sudiartana, I Made I Nengah Suardhika I Putu Pratama Adiputra Luh Putu Irma Anggarini Maxi Maroep Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Komang Prasiani Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Sumiantari Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Rambu Hunggu Hau Maritu Titis Indah Widyawati Yenny Verawati