Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 20

KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE

Kartika Pratiwi Putri (Winayamukti University, West Java)
Meita Chandra Devi (Winayamukti University, West Java)
Dodi Tisna Amijaya (Winayamukti University, West Java)



Article Info

Publish Date
22 Mar 2020

Abstract

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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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...