TAX COMPLIANCE YANG DIANTESEDEN OLEH KESADARAN WAJID PAJAK, MODERNISASI SISTEM PERPAJAKAN, DAN TINGKAT PENDIDIKAN

Authors

  • Yohanes Mardinata Rusli Universitas Pelita Harapan

https://doi.org/10.58303/jeko.v10i1.428

Abstract

In this study, there are three factors of tax compliance, namely: awareness taxpayer, Modernization Tax System, and the education level of taxpayers. This research aims to proof empirically influence of tax awareness, the modernization of the taxation system, and the education level of taxpayers to the tax compliance. The data were obtained through questionnaires with 153 people sample of taxpayers in tax office, Tanggerang. The research method used is a simple regression and multiple regression. The results showed that the taxpayers awareness, the Modernization of taxation system, and the level of education, has a positive influence and significant effect on the compliance of taxpayers. the limitations of this study only take the questionnaire data from individual taxpayers in the tanggerang city. We suggested to the government to pay attention to other factors that affect tax compliance to pay and reporting the taxes.
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Published

2016-03-02

How to Cite

Rusli, Y. M. (2016). TAX COMPLIANCE YANG DIANTESEDEN OLEH KESADARAN WAJID PAJAK, MODERNISASI SISTEM PERPAJAKAN, DAN TINGKAT PENDIDIKAN. Jurnal Ekonomis, 10(1), 13-29. https://doi.org/10.58303/jeko.v10i1.428