International Journal of Trends in Accounting Research
Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)

The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin

Saifhul Anuar Syahdan (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Rahayu Abdul Rahman (Universiti Teknologi Mara)
Rizky Nastiti (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Gemi Ruwanti (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Norbaiti (Sekolah Tinggi Ilmu Ekonomi Indonesia)

Article Info

Publish Date
30 May 2022

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    

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Journal Info
International Journal of Trends in Accounting Research
Website

Abbrev

ijtar

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical ...