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Dwi Ayu Kusumaningtyas
Universitas Trisakti
Economics, Econometrics & Finance

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The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance Ayu Aulia Oktaviani; Florencia Trisna Juang; Dwi Ayu Kusumaningtyas
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.692 KB) | DOI: 10.25105/imar.v16i2.4678

Abstract

The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.
Co-Authors Ayu Aulia Oktaviani Florencia Trisna Juang