个人特征、税务知识和税收社会化对个人纳税人的服从

Ni Wayan Lasmi, Kadek Wulandari Laksmi P, Made Risma Dewi
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引用次数: 0

摘要

税收是收入的一个来源,直到现在,还是国家收入的支柱。税收对国家收入的贡献每年都在增加。纳税人了解适用的税收规定和法规是必要的,这样纳税人就会更有义务履行纳税义务。本研究旨在探讨个体特征、税收知识、税收社会化对个体纳税人遵从性的影响。使用的数据是向在南巴东KPP praatama注册的个人纳税人分发问卷的原始数据。使用的方法是使用SPSS分析工具进行定量描述性分析。结果表明,个体特征、税收知识和税收社会化对巴东KPP的个人纳税人合规有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Karakteristik individu, pengetahuan perpajakan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi
Taxes are a source of income and, until now, the backbone of state revenues. The tax contribution to state revenue is increasing every year. Taxpayers' understanding of the applicable tax provisions and regulations is necessary so that taxpayers will be more aware of fulfilling their obligations to pay taxes. The purpose of this study was to determine the effect of individual characteristics, tax knowledge, and tax socialization on individual taxpayer compliance. The data used is primary data from distributing questionnaires to individual taxpayers registered at the South Badung KPP Pratama. The method used is a quantitative descriptive analysis method using the SPSS analysis tool. The results obtained indicate that individual characteristics, knowledge of taxation, and tax socialization have a significant positive effect on individual taxpayer compliance at KPP Pratama South Badung.
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