Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin

Abstract

This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to business owners or taxpayers of trading business entities registered at the Primary KPP. The results of this study are expected to give thought to the tax authorities regarding factors that influence the taxpayer's compliance with trading business entities in fulfilling tax obligations. Also provides information on the importance of fulfilling tax obligations in accordance with the provisions of the legislation to trade business taxpayers. The hypothesis testing of this research was carried out by multiple linear regression analysis. The results showed that the simultaneous involvement of the users in the consciousness of taxation, understanding of the regulations and taxpayer understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading. The results showed that partial involvement of the users in the consciousness of taxation, and understanding of the regulations has no significant effect on the fulfillment of tax compliance taxpayer of business trading. Taxpayers understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading Keyword: Tax awareness, tax regulations, tax compliance