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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Riset Akuntansi Terpadu E-Dimas: Jurnal Pengabdian kepada Masyarakat JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Perilaku dan Strategi Bisnis Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Jurnal Berdaya Mandiri Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Social Sciences Al-Infaq: Jurnal Ekonomi Islam
Meutia Layli
Alma Ata University Yogyakarta
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Journal : Jurnal Riset Akuntansi Terpadu

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Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service Firmansyah Firmansyah; Meutia Layli
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.15894

Abstract

The government maximizes tax revenue by carrying out tax reforms, namely changing the tax system from an official assessment system to a self-assessment. The purpose of the study is to determine taxpayer compliance in terms of tax rates, understanding tax regulations, and service quality. This research method is quantitative with primary data. Sampling in this study used purposive sampling. The data analysis technique of this study is multiple linear regression analysis with 72 respondents registered at KPP Pratama Samarinda. The results of the analysis of this study on tax rates have a positive effect on taxpayer compliance and can be interpreted by the government to be fair in determining the number of tax rates; understanding tax regulations has a positive effect on tax compliance, namely the better the level of understanding of taxpayer tax regulations will increase taxpayer compliance. The quality of service does not affect taxpayer compliance, and this is because tax is an obligation that can be imposed, and the current service system is technology-based.
Co-Authors Abia, Alex Aidil, Norliani Rissa Al Haq Kamal Alex Abia Asri Dwi Ariyani Asyiqin, Nurul Cyntha Mellia Febrina Utomo Firmansyah Firmansyah Firmansyah Giansyah, Arifki Harahap, Ridho Satria Hasbi, M. Zidny Nafi’ Hidayah, Nila Hiyun Puspita Sari, Silvia Waning Hutauruk, Martinus Robert Ismiati, Baiq Johan Arifin Juni Asma Wati, Siti Anis Marsuking Marsuking Maula, Defia Ifsantin Patul, Nur Puspitasari, Cornelia Mutiara Rusny Istiqomah Sujono Setiorini, Kusumaningdiah Retno Siti Anis Juni Asma Wati Suryono, Abi Wibisono, Dimas Wibowo, Ardy Wibowo, Febrian Wahyu Yunadi, Ahmad