Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax obligations. To increase tax awareness is importa...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2023-06-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/6337 |
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| Summary: | Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has
changed from official assessment to self-assessment system. Self-assessment system gives
full trust and responsibility to the taxpayer community to fulfill their tax obligations. To
increase tax awareness is important in increasing state revenue. The services of tax officers
are also very important in influencing taxpayers. Because the quality of service must
achieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. The
research method uses descriptive research methods through a quantitative approach. The
data collection technique used in this study, namely primary data. Primary data is obtained
through questionnaire techniques that are distributed to individual taxpayers in the KPP
Pratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study found
that fiscus services have no effect on taxpayer compliance, tax understanding has an
influence on taxpayer compliance, and risk preferences have no effect on taxpayer
compliance.
Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance |
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| ISSN: | 2085-8698 2598-4977 |