Open AccessThe Effect of Taxpayer Awareness and Service of Regional Revenue Service Employees on PBB-P2 Taxpayer Compliance in Sidoarjo During the Covid 19 Pandemic
Author(s) -
Endah Hermawan Budianti,
Nurasik Nurasik
Publication year - 2021
Publication title -
academia open
Language(s) - English
Resource type - Journals
ISSN - 2714-7444
DOI - 10.21070/acopen.5.2021.2432
Subject(s) - taxpayer , business , compliance (psychology) , service (business) , accounting , officer , sample (material) , revenue , accidental sampling , actuarial science , marketing , psychology , medicine , environmental health , political science , law , social psychology , population , chemistry , chromatography
This study aims to analyze the effect of taxpayer awareness and service of tax employees on taxpayer compliance. The sampling method used is accidental sampling. The sample in this study amounted to 101 samples. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that taxpayer awareness has an effect on taxpayer compliance. The higher the level of awareness of taxpayers, the better understanding and implementation of tax obligations so as to increase compliance. Tax Employee Service Affects Taxpayer Compliance. Taxpayer compliance in fulfilling the obligation to pay taxes depends on how the tax officer provides the best quality of service to taxpayers.