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Journal : Journal of International Conference Proceedings

ANALYSIS OF THE IMPACT OF UNDERSTANDING TAXATION RULES, FISCUS SERVICE QUALITY, AND TAX SANCTIONS ON PERSONAL TAX COMPLIANCE COMPLIANCE WITH RISK PREFERENCE AS MODERATED VARIABLES Anik Yuesti; Made Sudiartana
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.883 KB) | DOI: 10.32535/jicp.v2i1.398

Abstract

Tax is a compulsory contribution owed to the State by an individual or an entity that is a force based on the Law that does not receive compensation directly but is used for State purposes, namely the prosperity of the people. This study aims to examine the understanding of tax regulations, quality of tax authorities services, and tax sanctions on individual taxpayer compliance, and risk preferences which act as moderating variables. The data in this study were obtained from the questionnaire (primary). The population in this study amounted to 85,781 people. The method of determining the sample in this study is the accidental sampling method and using the Slovin formula so that it gets the number of 100 people. The data analysis technique used is (Moderated Regression Analysis) and factor analysis. The results showed that understanding of tax regulations, quality of tax authorities services, and tax sanctions had a positive effect on taxpayer compliance while risk preferences did not affect taxpayer compliance. Risk preference shows the results of not being able to moderate the relationship between understanding tax regulations, the quality of tax services, and tax sanctions on taxpayer compliance.
Co-Authors A. A. Ketut Sudiana Adiputra, I Putu Pratama Affi Nizar Suksmawati Agustina, Rini Alda Raharja Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Ayu R. Rumanti, I Gusti Azhari Atul Aini Bella Chelsea Berliana Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Divinagracia, Sheryl S. Dwi Cahyono Elta Sonalitha Emma Budi Sulistiarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Hetty Purnamasari Himawan I Gede Cahyadi Putra I Gusti Agung Arista Pradnyani I Gusti Ary Suryawathy I Gusti Ayu Agung Janur Ratna Sari I Gusti Ayu Diah Yuniti I Ketut Sumantra I Ketut Widnyana I Made Dwi Adnyana I Made Sudiartana, I Made I Nengah Suardhika I Nyoman Kusuma Adnyana Mahaputra I Putu Pratama Adiputra Istiadi Kadek Dego Nyampuh Wijaya Satria Sari Litafira Syahadiyanti Luh Putri Mas Mirayani Luh Putu Irma Anggarini M. P. Keraf, Fransiskus M. Villaronte, Christopher Madrigal, Dennis V. MAHARANI, Anak Agung Ayu Trisna Maxi Maroep MENES, Carmen C Mucalinda Rupasari Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Kadek Ayu Aprilia Ni Kadek Fiby Pransisca Ni Komang Prasiani Ni Luh Tu Arista NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Made Mia Yuwita Sari Ni Putu Ayu Mirah Mariati Ni Putu Candra Santi Lestari Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Osano, Hazel S. Paulus Tahu, Gregorious Peter Gellu, Leonard Prananta, Nyoman Gede Wimana Primadona, Ida Ayu Lidya Puspitarini, Erri Wahyu PUTRA, I Putu Darma Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Putu Risma Dewi Putu Sukanteri, Ni Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Sorongon, Chris G. Sulis Janu Hartati Susan Angelica Agustin Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati V. Feka, Gonsianus Pakaenoni, Wolfhardus Veronika Nugraheni Sri Lestari Villaronte, Christopher M. Wahyu Saputra Willian Christ Wijaya WINDI SETIAWAN Wolfrit Matoneng, Ody Yenny Verawati Yudid Nuriantono Yunus Susilo Yura Karlinda Wiasa Putri