Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PERPAJAKAN WAJIB PAJAK DI SEKTOR PERIKANAN
Author(s) -
Muhamad Nurkhamid,
Christian Candrahadi Sandyputra
Publication year - 2017
Publication title -
jurnal bppk (badan pendidikan dan pelatihan keuangan)/jurnal bppk
Language(s) - English
Resource type - Journals
eISSN - 2615-7780
pISSN - 2085-3785
DOI - 10.48108/jurnalbppk.v10i2.44
Subject(s) - audit , tax evasion , tax revenue , compliance (psychology) , ordinary least squares , revenue , business , government (linguistics) , regression analysis , accounting , public economics , economics , statistics , econometrics , psychology , mathematics , social psychology , linguistics , philosophy
Indonesia has a large economic potential in the fishery sector, yet it is not followed by a corresponding tax revenue from this sector. This study was conducted to examine the effect of tax knowledge, probability of tax audit, perception of government spending, penalties, financial constraints and referent group on tax compliance of non-employee private taxpayers in the fishery sector. This study used quantitative method through surveys conducted on samples in the provinces of Bali and DKI Jakarta. Data obtained from the survey’s results were tested by multiple regression analysis of Ordinary Least Square (OLS). The results of the tests conducted show that simultaneously, all factors tested have significant effect on tax compliance. Individually, tax knowledge, probability of tax audit and perception of government spending have positive and significant effect on tax compliance. Other factors, namely penalties, financial constraints and referent group have no significant effect on tax compliance