影响纳税人履行义务意愿的因素

4区计算机科学 Q1 Computer Science

Advances in Computers Pub Date : 2020-09-29 DOI:10.35310/ACCRUALS.V4I02.580

I. R. Bawono, R. Mustofa, Medika Danang Indanto

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引用次数: 1

摘要

历史文章:谢谢。Masuk: 2020年6月3日本研究的目的是通过使用纳税人意识、税务机关服务、纳税人知识和税收处罚等几个自变量来检验从事商业活动和独立个人服务的个人纳税人的合规水平。本研究的目的是分析纳税人意识、税务机关服务、纳税人知识和税收处罚对从事业务活动和独立个人服务的个人纳税人的合规性。本研究的对象是从事商业活动和独立个人服务的个人纳税人。本研究采用目的性抽样技术采集样本。样本数量为99个纳税人。使用的主要数据收集方法是使用问卷调查法。本研究收集的资料经多元回归分析。根据所进行的分析结果，得出纳税人意识、税务机关服务、纳税人知识和税收处罚对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。

查看原文本刊更多论文

THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION

Histori Artikel : Tgl. Masuk : 03 Juni 2020 Tgl. Diterima : 02 September 2020 Tersedia Online : 29 September 2020 This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.