Wiwik Tiswiyanti, Kamadie Sumanda, Wirmie Eka Putra
{"title":"占碑市纳税人的合规问题","authors":"Wiwik Tiswiyanti, Kamadie Sumanda, Wirmie Eka Putra","doi":"10.2991/aer.k.210825.062","DOIUrl":null,"url":null,"abstract":"Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both individuals, and clients at the tax consulting office in Jambi. The study population was 465, with purposive sampling, obtained 46 samples. The results show that tax amnesty and tax knowledge affect taxpayer compliance in the city of Jambi.","PeriodicalId":131374,"journal":{"name":"Proceedings of the 3rd Green Development International Conference (GDIC 2020)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Taxpayers’ Compliance in the City of Jambi\",\"authors\":\"Wiwik Tiswiyanti, Kamadie Sumanda, Wirmie Eka Putra\",\"doi\":\"10.2991/aer.k.210825.062\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both individuals, and clients at the tax consulting office in Jambi. The study population was 465, with purposive sampling, obtained 46 samples. The results show that tax amnesty and tax knowledge affect taxpayer compliance in the city of Jambi.\",\"PeriodicalId\":131374,\"journal\":{\"name\":\"Proceedings of the 3rd Green Development International Conference (GDIC 2020)\",\"volume\":\"31 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 3rd Green Development International Conference (GDIC 2020)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/aer.k.210825.062\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 3rd Green Development International Conference (GDIC 2020)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aer.k.210825.062","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both individuals, and clients at the tax consulting office in Jambi. The study population was 465, with purposive sampling, obtained 46 samples. The results show that tax amnesty and tax knowledge affect taxpayer compliance in the city of Jambi.
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