ANALYSIS OF FACTORS INFLUENCING TAXPAYER COMPLIANCE AT BULUKUMBA SMALL TAX OFFICE

  • Santuo Santuo Direktorat Jenderal Pajak
Keywords: taxpayer compliance, tax regulation comprehension, service quality of tax authorities, tax audits

Abstract

Taxpayer compliance is influenced by several factors, including tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits. This study aims to determine the effect of tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits of taxpayer compliance at Bulukumba Small Tax Office. The number of samples used as respondents in this study are 100 taxpayers at Bulukumba Small Tax Office. Data collection technique used is through questionnaire. Data analysis used is through multiple linear regression analysis with partial and simultaneous hypothesis tests. The results indicate that there is a positive and significant influence on tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits of taxpayer compliance. This means that taxpayer compliance at Bulukumba Small Tax Office is generally influenced by tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits, and the others is influenced by other factors not included in this research model.

Published
2019-05-14
How to Cite
Santuo, Santuo. 2019. “ANALYSIS OF FACTORS INFLUENCING TAXPAYER COMPLIANCE AT BULUKUMBA SMALL TAX OFFICE”. Jurnal Administrasi Negara 25 (1), 19-35. https://doi.org/10.33509/jan.v25i1.553.