LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA

M. Tambunan, I. Indriani
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Abstract

. This study analyze implementation of tax compliance performed by the village apparatus in Duduk Sampeyan Districts for transactions relating the use of village funds and the challenges faced to fulfil those obligations. This study uses a qualitative approach. The results show cause of the low compliance of village treasurers with low level of education, which correlated with the low understanding of tax knowledge. The village officials had worked to the same steady pattern over a long period of time. The existence of new obligations in the form of tax administration is a challenge and become additional responsibility. The low level of compliance is not borne out of a desire to deliberately avoid paying taxes.The assistance process, which was designed to increase taxation knowledge in order to be able to carry out tax obligations as stipulated in the applicable taxation provisions need for adequate facilities and infrastructure, sufficient resources, and follow-up.
教育水平和税务合规履行:来自印尼东爪哇岛格雷西克duduk sampeyan的证据
。本研究分析了Duduk Sampeyan地区的村庄机构在与村庄资金使用有关的交易中执行的税收合规执行情况,以及履行这些义务所面临的挑战。本研究采用定性方法。研究结果表明,造成村级司库守法程度低的原因是受教育程度低,这与村级司库对税收知识的了解程度低有关。村官们在很长一段时间里都以同样稳定的模式工作。以税收管理形式存在的新义务是一种挑战,并成为额外的责任。低水平的合规并非出于有意避税的愿望。援助过程的目的是增加税收知识,以便能够履行适用的税收规定所规定的税收义务,需要适当的设施和基础设施、充足的资源和后续行动。
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