Management Research Studies Journal
Vol. 4 No. 2 (2023): Management Research Studies Journal

Tax Compliance Base on Knowledge at the Bekasi City KPP Madya in Efforts to Support State Revenue Security

Sumarno Manrejo (Perbanas Institute)
Tutty Nuryati (University Bhayangkara Jakarta Raya)



Article Info

Publish Date
31 Oct 2023

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 .

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Journal Info

Abbrev

mrsj

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Social Sciences

Description

Management Research Studies Journal is a scientific journal published by the Perbanas Institute, which contains scientific articles that are the output of research. The journal has a main focus on the development of management sciences The scope of knowledge includes marketing management, human ...