Tax Compliance Base on Knowledge at the Bekasi City KPP Madya in Efforts to Support State Revenue Security

Sumarno Manrejo, Tutty Nuryati
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Abstract

Purpose: Testing influence mandatory knowledge relationship tax with mediation intention pay tax to obedience tax in effort support security Indonesian state revenue at KPP Madya Bekasi Kota.Design/ Methodology/Approach: Unit of analysis is Must Taxes that have report notification letter Annual 202 2 . Primary data in the form questionnaire with Likert scale 1-5. Data is processed use Lisrel 8.80. Approach study is explanative quantitative research with measurement indicator reflective . Validity test whole variable own valid and reliable predicate . The average value of the loading factor by whole variable latency used is valid as measure compliance with tax variables, Findings: Intention must tax as variable knowledge mediation must tax influential positive significant to obedience tax . Implications Practical: Required inspection must tax Good must corporate tax and must personal tax in order to test implementation self assessment system in Indonesia in effort increase obedience tax Originality/value: Deliver contribution to Service Office Bekasi City Middle Tax that knowledge must tax with mediation intention pay tax can influence obedience tax inside effort help security Indonesian state revenue .
勿加西市KPP Madya的税收合规知识基础支持国家收入安全
目的:考察调解意向对强制性知识关系税对服从税在努力保障印尼国家财政收入中的影响。设计/方法/方法:分析单元为有报告通知信的必须税。主要数据采用李克特量表1-5进行问卷调查。使用Lisrel 8.80处理数据。方法研究是解释性定量研究,测量指标具有反思性。效度检验整个变量本身具有有效可靠的谓词。使用全变量延迟的负荷因子平均值作为衡量税收变量的依从性是有效的,研究结果:意图必须税收作为变量,知识中介必须税收对服从税收有显著的正影响。实际意义:需要检查必须征税好必须公司税和必须个人税,以测试实施自我评估系统在印度尼西亚努力增加服从税原创性/价值:向服务办公室提供贡献Bekasi市中间的税收知识必须征税与调解意图纳税可以影响服从税内部努力帮助保障印度尼西亚国家收入。
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