Open AccessKNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE
Author(s) -
Kartika Pratiwi Putri,
M.C. Arunmozhi Devi,
Dodi Tisna Amijaya
Publication year - 2020
Publication title -
dinasti international journal of economics finance and accounting
Language(s) - English
Resource type - Journals
eISSN - 2721-303X
pISSN - 2721-3021
DOI - 10.38035/dijefa.v1i1.200
Subject(s) - taxpayer , compliance (psychology) , business , affect (linguistics) , service (business) , public economics , state (computer science) , regression analysis , descriptive research , descriptive statistics , accounting , actuarial science , economics , marketing , psychology , computer science , macroeconomics , communication , algorithm , statistics , machine learning , social psychology , mathematics
Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and continued by using multiple linear regression analysis. The results of the study prove that the level of knowledge of taxation and fiscus services affect partially tax compliance by 3.5% and fiscus services by 57.2%. Simultaneous is influenced by knowledge of taxation and fiscus services by 60.7% and by 39.3% influenced by other factors.
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