Analysis of the factors affecting taxpayer compliance

Neni Meidawati () and Nanindyas Dewi Waluristyaningtyas ()

Jurnal Akuntansi dan Auditing Indonesia, 2023, vol. 27, issue 2, 160-171

Abstract: The purpose of this research is to analyze the factors that influence the compliance of individual taxpayers in Sleman Regency encompassing tax sanctions, taxpayer awareness, service quality, application of e-filing system, and tax amnesty. Of the population of individual taxpayers who lived in Sleman Regency, 80 respondents were selected as a sample. The method used in this research is multiple linear regression analysis. The results of the study prove that tax sanctions, service quality, taxpayer awareness, and application of e-filing system have positive and significant effects, while tax amnesty has no effect on the compliance of the individual taxpayers in Sleman Regency. Thus, the government must continue to disseminate the importance of tax amnesty for the benefit of both taxpayers and government, considering that tax provides as a source of state revenue. However, it is still indicated that tax amnesty has not yet showed an effect to the taxpayers.

Keywords: tax; amnesty; compliance (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JAAI/article/view/27386/16064 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:27:y:2023:i:2:p:160-171:id:27386

Access Statistics for this article

Jurnal Akuntansi dan Auditing Indonesia is currently edited by Ana Yuliani

More articles in Jurnal Akuntansi dan Auditing Indonesia from Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().