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Agustina Ratna Dwiati
Faculty of Economics and Business, Hayam Wuruk University, Perbanas, Indonesia
Economics, Econometrics & Finance

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Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions Dhea Ajeng Kursillah; Agustina Ratna Dwiati
E-Jurnal Akuntansi Vol 34 No 12 (2024)
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.2024.v34.i12.p19

Abstract

This research was motivated by instances of fraudulent tax reporting by corporate taxpayers in Gresik Regency. The study aims to test and examine the influence of tax law knowledge, tax socialization, modern administrative systems, and tax penalties on taxpayer compliance. The population for the study consisted of cooperative taxpayers registered with the Trade, Industry, and Micro, Small, and Medium Enterprises Cooperative Office in Gresik Regency, totaling 763 taxpayers. Using a probability sampling method, a sample of 88 respondents was selected, determined using the Slovin formula. The researchers employed hypothesis testing using the Structural Equation Model (SEM) method with SmartPLS software. The results indicate that understanding tax regulations, tax socialization, and modern administrative systems have a strong positive impact on taxpayer compliance. However, tax penalties were found to have a relatively negative influence on compliance.
Co-Authors Dhea Ajeng Kursillah