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Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP)

Author

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  • Widyastuti Reni Dwi

    (Universitas Panca Bhakti, Pontianak, Indonesia)

  • Wulandari Renny

    (Universitas Panca Bhakti, Pontianak, Indonesia)

Abstract

This research is based on the way of Government in giving facilitation to people regarding the implementation of tax obligation by establishing Government Regulation No. 46 2013. This research is purposed to explain influence variables of awareness tax, understanding of tax, self assesment system and the willingness to pay tax is significant, but socialization is not significantly influenced in taxpayers’ compliance. Research method that is used is disexplanatory research with quantitative approach. Data collection was done by using questionnaire for 100 MSME (Micro, Small and Medium Enterprise) owners who are registered in tax office pratama Pontianak, West Kalimantan. Using descriptive analysis and helped by SEM-PLS, this study showed that the Variable ability taxpayer awareness, understanding taxpayer, socialization and self assessment tax system in explaining the willingness to pay taxes was 9.7%, while the ability variable in explaining consciousness of the taxpayer, the taxpayer understanding, socialization and self assessment tax system to the Taxpayer Compliance was 67.70%.

Suggested Citation

  • Widyastuti Reni Dwi & Wulandari Renny, 2017. "Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP)," Journal of Advances in Humanities and Social Sciences, Dr. Yi-Hsing Hsieh, vol. 3(3), pages 152-163.
    • Handle: RePEc:apb:jahsss:2017:p:152-163
    DOI: 10.20474/jahss-3.3.3
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    References listed on IDEAS

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    1. Muhammad Rizwan Kamran & Zheng Zhao, 2016. "Millennium & Financial Development Goals: Economic Indicators Perspective Of South Asian Countries," International Journal of Humanities, Arts and Social Sciences, Dr. Mohammad Hamad Al-khresheh, vol. 2(4), pages 133-151.
    2. Tengku Adil Tengku Izha & Mohammad Fazli Baharuddin & Ahmad Nadzri Mohamad & Ahmad Azman Mohamad Ramli & Mohd Shamsul Mohd Shoid & Wan Mohd Hafiz Wan Hasnol, 2016. "Using ontology for goal-based query to evaluate social media data," Journal of Advances in Humanities and Social Sciences, Dr. Yi-Hsing Hsieh, vol. 2(2), pages 107-118.
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    Cited by:

    1. Susi Susanti Tindaon & Abdul Rahman, 2018. "The Analysis of Tax compliance of local government employees: Case Study of West Bandung Regency, Bandung Regency, and Majalengka Regency," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(6), pages 232-238.
    2. Beesley Revol, 2018. "Fiscal Policy is Simply Instrument that Bring Money for Developing in Country," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(3), pages 101-113.
    3. Nino Pailodze & Rusudan Kutateladze, 2018. "Analysis of Accounting and Control in Georgia," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(4), pages 171-177.

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