Open AccessPenyebab Wajib Pajak Tidak Patuh
Author(s) -
Dewi Pudji Rahayu
Publication year - 2017
Publication title -
agregat
Language(s) - English
Resource type - Journals
eISSN - 2549-7243
pISSN - 2549-5658
DOI - 10.22236/agregat_vol2/is2pp231-246
Subject(s) - taxpayer , accounting , transparency (behavior) , compliance (psychology) , interview , business , affect (linguistics) , actuarial science , psychology , political science , law , social psychology , communication
This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.