分析税务官员服务、对税务过失的制裁和纳税意识对纳税人遵从税法的影响

Abdul Manap, Mustangin, Rini Yulia Sasmiyati, Norman Edy, Zainuddin
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引用次数: 0

摘要

本研究旨在确定税务人员服务、税务知识、纳税人意识和税务处罚对纳税人遵从税法的影响。采用的研究方法是因果研究法。本研究在数据收集过程中使用了调查问卷。研究对象包括以自己的名义拥有房地产和/或作为住宅或营业场所的建筑物的纳税人。便利抽样是本研究中使用的一种非概率抽样方法。本研究使用 SPSS 软件建立了多元线性回归模型。研究结果表明,纳税人意识、税务知识、税务处罚和税务人员服务等变量对纳税人遵从度有积极而显著的影响。对税收的深刻理解有助于纳税人理解法律的含义和意图,从而提高纳税人的遵从度。承认税收对国家经济进步的重要意义是提高纳税人遵从度的关键因素。此外,税收处罚的存在也会影响纳税人的遵从度,尽管受访者对这一问题普遍不持偏见。税务人员的良好服务也会对纳税人遵从度产生积极影响,因为这有助于纳税人更轻松、更舒适地履行纳税义务。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance
This study aims to ascertain the effects of tax officer services, tax knowledge, tax payer awareness, and tax penalties on taxpayer compliance. Causal study research is the research methodology employed. A questionnaire was used in this study's data collection process. The study's population consists of taxpayers who own real estate and/or structures in their own names that are used as homes or places of business. Convenience sampling is a non-probability sampling method used in this study. With the use of the SPSS software, a multiple linear regression model was used to examine this research. The study's findings indicate that a number of variables, including taxpayer awareness, tax knowledge, tax penalties, and tax officer services, positively and significantly affect taxpayer compliance. A strong understanding of taxes helps taxpayers comprehend the meaning and intent of the law, which improves compliance. Acknowledging the significance of taxes for the nation's economic progress is a crucial element in enhancing taxpayer compliance. In addition, the presence of imposed tax penalties influences taxpayer compliance, albeit respondents are generally unbiased about this issue. Good service from tax officers also makes a positive contribution to taxpayer compliance because it helps taxpayers fulfill their tax obligations more easily and comfortably.
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