BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia

THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE IN INDONESIA

Ganda Frisno Pasaribu (Universitas Indonesia)
Christine Tjen (Universitas Indonesia)

Article Info

Publish Date
01 Oct 2016

Abstract

This study aims to determine how the impact of demographic factors on tax compliance behavior. Tax compliance behavior is seen from the taxpayer's intention to carry out tax evasion. Data was collected by distributing questionnaires and the number of samples was 304 respondents. The results of this study indicate that male and female respondents have the same tax compliance. The results also show that there is no difference in tax compliance between married and unmarried respondents. The independent variables of education level, type of work and income level were significantly correlated with tax compliance.

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Journal Info
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Website

Abbrev

BAKI

Publisher

Universitas Airlangga

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...