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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Management Research Studies Journal Akurasi
Sumarno Manrejo
Perbanas Institute
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Management Research Studies Journal

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Tax Compliance Base on Knowledge at the Bekasi City KPP Madya in Efforts to Support State Revenue Security Sumarno Manrejo; Tutty Nuryati
Management Research Studies Journal Vol. 4 No. 2 (2023): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v4i2.544

Abstract

Purpose: Testing influence mandatory knowledge relationship tax with mediation intention pay tax to obedience tax in effort support security Indonesian state revenue at KPP Madya Bekasi Kota.Design/ Methodology/Approach: Unit of analysis is Must Taxes that have report notification letter Annual 202 2 . Primary data in the form questionnaire with Likert scale 1-5. Data is processed  use Lisrel 8.80. Approach study is explanative quantitative research with measurement indicator reflective . Validity test whole  variable own valid and reliable predicate . The average value of the loading factor by whole variable latency used is valid as measure compliance with tax variables, Findings: Intention must tax as variable knowledge mediation must tax influential positive significant to obedience tax . Implications Practical: Required  inspection must tax Good must corporate tax and must personal tax in order to test implementation self assessment system in Indonesia in effort increase obedience tax Originality/value: Deliver contribution to Service Office Bekasi City Middle Tax that knowledge must tax with mediation intention pay tax can influence obedience tax inside effort help security Indonesian state revenue .
Co-Authors Dicky Raidaldi Sebayang Nuryati, Tutty