EKONOMIS : Journal of Economics and Business
Vol 3, No 2 (2019): September

Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak

Gandy Wahyu Maulana Zulma (Universitas Jambi)
Lutfi Lutfi (Unknown)
Muhammad Gowon (Unknown)

Article Info

Publish Date
19 Sep 2019

Abstract

The aim of this study to investigate empirical evidence about the fundamental perceptions of taxpayers related to tax administration and tax policy on tax compliance. This research is a quantitative study using a questionnaire in 5 Likert scales. The sample of observations in this study amounted to 110 respondents with different backgrounds. The results of this study indicate that there is a proven positive effect between the fundamental perceptions of taxpayers from administrative factors and tax policies on tax compliance. The higher the taxpayer's perception of the tax administration and government tax policy, the higher the taxpayer's motivation to comply with it.

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Journal Info
EKONOMIS : Journal of Economics and Business
Website

Abbrev

ojsekonomis

Publisher

Universitas Batanghari Jambi

Subject

Economics, Econometrics & Finance

Description

Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini ...