文章基本信息

标题：Determination of Individual Taxpayer Compliance in Indonesia: A Case Study
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作者：Sri Dewi Anggadini ; Surtikanti Surtikanti ; Ari Bramasto 等
期刊名称：Journal of Eastern European and Central Asian Research
印刷版ISSN：2328-8272
电子版ISSN：2328-8280
出版年度：2022
卷号：9
期号：1
页码：129-137
DOI：10.15549/jeecar.v9i1.883
语种：English
出版社：IEECA
摘要：A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.
关键词：Tax Knowledge;Modernization of Tax Administration System;Taxpayer Compliance;Taxpayer Awareness