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All Journal E-JURNAL AKUNTANSI
I Gst Ngurah Agastya Mahasurya
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak I Gst Ngurah Agastya Mahasurya; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 11 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i11.p01

Abstract

This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations. Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
Co-Authors K. Budiartha