International Journal of Integrative Sciences
Vol. 2 No. 4 (2023): April 2023

The Influence of Tax Incentives and Financial Conditions on Tax Compliance Registered at KPP Pratama Tabanan

Ni Wayan Dian Irmayani (Politeknik Nasional Denpasar)
Agus Putu Sepriyadi (Politeknik Nasional Denpasar)
Putu Diah Krisna Junitasari (Politeknik Nasional Denpasar)
Gusti Ayu Putu Eka Dewi Prihantari (Politeknik Nasional Denpasar)



Article Info

Publish Date
01 May 2023

Abstract

The tax industry is a substantial source of state revenue. The enhancement of tax compliance is a pivotal determinant in boosting the tax sector's revenue, thereby prompting the government, by means of its Directorate General of Taxes (DGT), to persist in its efforts to improve tax compliance. The present research endeavors to ascertain the impact of tax incentives and financial conditions on tax compliance. The present study was executed on individuals who have enrolled as taxpayers and are currently registered under the administration of the KPP Pratama Tabanan. The methodology employed for gathering data encompassed the utilization of questionnaires, documentation, and observation techniques. The analytical methodology utilized in this study adopts a multifaceted approach involving the employment of multiple linear regression analysis. This commences with the evaluation of the research instrument and the application of classical assumption testing. The findings indicate that tax incentives and financial circumstances exerted a favorable and noteworthy influence on tax conformity among taxpayers who had registered with KPP Pratama Tabanan

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Journal Info

Abbrev

ijis

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Industrial & Manufacturing Engineering Social Sciences

Description

International Journal of Integrative Sciences (IJIS) is an international peer-review, and double-blind review journal published by Formosa Publisher. The IJIS is aimed to provide a forum for review, reflection, and discussion informed by the results of recent and ongoing research from a ...