TAXPAYER COMPLIANCE REVIEWED FROM TAXPAYER AWARENESS, TAXPAYER KNOWLEDGE, AND TAX AUDIT (STUDY AT THE OFFICE OF THE AGENCY OF REVENUE, FINANCIAL MANAGEMENT, AND REGIONAL ASSETS (BPPKAD) CITY OF SURAKARTA)

Authors

  • Aditya Widiatama Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Sudarwati Sudarwati Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Fithri Marwati Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Sitti Mukarromah Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Afiefah Sulistyowati STP Sahid Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v6i3.6413

Abstract

Taxpayer compliance is critical for creating orderly tax payments in Indonesia. Several factors can influence taxpayer compliance. Individual or internal taxpayers, as well as foreign taxpayers, can provide these factors. The goal of this study was to look into the impact of taxpayer awareness, knowledge, and tax audits on taxpayer compliance. The data used in this study are primary data gathered from questionnaires sent to employees of the Surakarta City Revenue, Financial Management, and Regional Assets Office (BPPKAD). The sample size is limited to 60 responders. Purposive sampling is utilized, which means that the sample technique is determined by particular factors. The validity test, reliability test, multiple linear regression, and statistical test t test were employed in this study. The SPSS for Windows version 24 program was used for hypothesis testing. Data analysis results reveal that taxpayer awareness, taxpayer knowledge, and tax audit all have an impact on taxpayer compliance. Each variable of taxpayer awareness, taxpayer knowledge, and tax audit has an impact on taxpayer compliance to some extent. This research will be utilized as a reference for future decision making, particularly in an effort to promote taxpayer compliance. . Keywords: Taxpayer awareness, Taxpayer knowledge, Tax audit, Taxpayer compliance.

References

Government Regulation Number 16 of 2009 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 paragraph 1.

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Riski Hamdani. (2016). The Effect of Tax Audit and Tax Service Quality on Taxpayer Compliance. Accounting journal.

Ronalyw. (2019). The number of taxpayers in South Sulawesi is increasing. https://beritakotamakassar. dawn.co.id/news/2019/03/19/2019-sum-wpsulsel-meningkat/, (Online), Accessed June 25, 2022.

Sari. Y. W, (2015). The Effect of Corporate Taxpayer Compliance, Tax Audit, and Tax Collection on Increasing Income Tax Revenue at the Tampan Pratama Tax Service Office, Pekanbaru City. Fekon Journal, Vol.2. No.2.

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Law No.19 of 1997 concerning Tax Collection by Forced Letter. This Law took effect on May 23, 1997, then changed to Law No. 19 of 2000 which came into force on January 1, 2011.

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Published

2022-09-30

How to Cite

Widiatama, A., Sudarwati, S., Marwati, F., Mukarromah, S., & Sulistyowati, A. (2022). TAXPAYER COMPLIANCE REVIEWED FROM TAXPAYER AWARENESS, TAXPAYER KNOWLEDGE, AND TAX AUDIT (STUDY AT THE OFFICE OF THE AGENCY OF REVENUE, FINANCIAL MANAGEMENT, AND REGIONAL ASSETS (BPPKAD) CITY OF SURAKARTA). International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 2669–2677. https://doi.org/10.29040/ijebar.v6i3.6413

Issue

Vol. 6 No. 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022

Section

Articles

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