The Tax Communication Strategy for Urban Society: Survey on Individual Tax Compliance in Indonesia

Abstract

.Tax Communication Environment and Tax Communicator Competency are very important to gain the Tax Compliance, hence tax communication would be considered a success . This study was conducted in Urban Society in Indonesia such as Jakarta, Bogor, Depok, Tangerang and Bekasi. The purpose of this study is to find new measurement model to improve the tax compliance of urban society. Research instrument used in the form of questionnaire, that distributed to a hundred fifty respondents. The findings of this study show that: (1) the direct effect of communication enviroment on individual tax compliance is positive and significant. (2) the direct effect of communicator compentency on individual compliance is insignificant. This study contributes not only to the research literature but also to help tax institution to develop strategies toward improving tax compliance. Especially on tax communication approach in urban society .