Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Manrejo, Sumarno (2022) Role of Taxpayer Knowledge Mediating Intention on the Improvement of Tax Compliance. Role of Taxpayer Knowledge Mediating Intention on the Improvement of Tax Compliance, 5 (2). pp. 45-46. ISSN 26220989

Text BEFIC 2022 ABSTRACT PROCEEDINGS (e-book) v2-Pg-45-Sumarno M..pdf Download (1MB)

Abstract

ABSTRACT This study aims to analyze the effect of taxpayer knowledge on tax compliance in Jakarta and West Java. This type of research is quantitative. The method used in this study is primary data with non-probability sampling, namely purpusive sampling to taxpayers who have reported the Annual Tax Return for the 2021 fiscal year as many as 229 respondents. Data analysis used the Lisrel 8.80 program with Maximum Likelihood Estimation which was used as a basis for testing and discussing hypotheses. In confirming and completing information about things that were not asked in the questionnaire, a debt interview was conducted. The results showed that there was a significant positive effect between taxpayer knowledge on tax compliance, as well as the relationship between taxpayer knowledge and the mediating intention to pay taxes had a significant positive effect on tax compliance. So, it is recommended that the government in this case the Directorate General of Taxes is always active in providing socialization to the public about taxpayer knowledge and the importance of understanding the role of taxes in a state so that tax compliance will increase.

Item Type:	Article
Subjects:	Prosiding
Divisions:	Prosiding
Depositing User:	Sumarno M
Date Deposited:	05 Sep 2023 02:08
Last Modified:	05 Sep 2023 02:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/23361

Actions (login required)

View Item

Downloads