Jurnal Akuntansi
Vol. 27 No. 2 (2023): May 2023

Tax Socialization For Corporate Taxpayer, Is It Important?

Petrus Paternus Wogo (Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia)
Agustin Fadjarenie (Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia)
Deden Tarmidi (Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia)



Article Info

Publish Date
02 May 2023

Abstract

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.

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Journal Info

Abbrev

EJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...