Gema Wiralodra
Vol. 14 No. 3 (2023): Gema Wiralodra

Self-assessment system and understanding of tax regulations in increasing individual taxpayer compliance

Rumahorbo, Sri Murni (Unknown)
Rinendy, Jhon (Unknown)



Article Info

Publish Date
24 Nov 2023

Abstract

The research aims to increase individual taxpayer compliance. To answer this aim, this research uses descriptive statistical quantitative data. The data collection in this research was obtained from questionnaires obtained from respondents by distributing them using G-form and distributed to individual taxpayers who have NPWPs in several neighborhood associations, or community associations spread across Rawamangun. The total sample was 74 respondents. Furthermore, data analysis in this research was carried out with the help of the SPSS 22 application using instrument tests, classical assumption tests, and multiple linear regression tests. The research results show that the self-assessment system and an understanding of tax regulations have a crucial role in increasing individual taxpayer compliance. In addition, this research concludes that the self-assessment system significantly affects taxpayer compliance and knowledge of tax regulations. Therefore, this research provides recommendations, namely the importance of education regarding tax regulations, and taxpayers need to be provided with clear information regarding their tax obligations.

Copyrights © 2023






Journal Info

Abbrev

gemawiralodra

Publisher

Subject

Other

Description

Gema Wiralodra adalah jurnal yang dikelola oleh LPPM Universitas Wiralodra. Gema Wiralodra telah ada sejak tahun 2005 dan merupakan jurnal pertama di Universitas Wiralodra. Gema Wiralodra merupakan jurnal berkala ilmiah yang diterbitkan dua kali setahun (bulan April dan bulan Oktober) yang ...