International Journal of Educational Research and Social Sciences (IJERSC)
Vol. 3 No. 4 (2022): August 2022

The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance

Rahmawati, Sari (Unknown)



Article Info

Publish Date
01 Sep 2022

Abstract

This research is intended to gain insight of the partial and simultaneous influence of tax socialization, tax knowledge, and tax morale to tax compliance on taxpayer in KPP Pratama, Bandung. This research as a method of causal explanatory, with linear regression analysis. This research is using questionnaire as an instrument, that developed according to the theoretical framework, and was considered valid and reliable enough. The population was the small and middle enterprises in Bandung, on the 2016 year.The sampling used was probabilistic sampling, using simple random sampling methods.The researcher was using the data from 100 taxpayer randomly assigned from all Bandung KPP Offices.According to the result of the study, it is found that there is a significant effect of tax socialization, tax knowledge, and tax morale. Thus, the researcher advises to the KPP and Tax Directorate, as the governmental body that manages the tax.The organization is advised to routinely uses tax socialization, tax knowledge, and doing routine training to increase the tax morale, as an effort to increase the taxpayer’s compliance.

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Journal Info

Abbrev

go

Publisher

Subject

Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

International Journal of Educational Research and Social Sciences (IJSERSC) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields of Educational Research and Social Sciences. Original ...