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Factors Influencing The Compliance Of Taxpayers

Author

Listed:
  • Neni Meidawati
  • Muhammad Nurul Azmi

Abstract

The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work. The data were collected by distributing questionnaires. The regression model used in this study was multiple linear regression using SPSS. The sampling method was random sampling which involved 47 individual taxpayers who were already registered at Tax Service Office (KPP) Pratama Pontianak with an error rate of 5%. The result showed that level of awareness had positive and significant influence on tax reporting compliance of the individual taxpayers at KPP Pratama Pontianak who are running business and doing freelance work. Meanwhile, tax knowledge and tax sanction had no effect toward tax reporting compliance of the individual taxpayers running business and doing freelance work.

Suggested Citation

  • Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors Influencing The Compliance Of Taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37, January.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:1:p:26-37
    DOI: 10.20885/jca.vol1.iss1.art3
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    Citations

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    Cited by:

    1. Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 129-140, August.
    2. Hari Tri Wibowo, 2020. "The effect of e-local tax return usage towards local tax compliance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 81-96, May.
    3. Umi Sulistiyanti & Aristianto Dwi Saputra, 2020. "Determinants of tax avoidance: Evidence from Indonesian mining industry," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 165-174, August.
    4. Isti Rahayu & Shofi Yasmina Ruhin, 2019. "Do Dissemination And Risks Increase The Willingness To Disclose Assets?," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 145-152, May.
    5. Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The Effect Of Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth And Capital Intensity On Tax Avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160, May.

    More about this item

    Keywords

    Compliance; knowledge; awareness; tax sanction;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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