The Influence of the Tax Amnesty Program, Tax Knowledge and Fiscus Services on Personal Taxpayer Compliance

Yanto, Alif Faruqi Febri and Iksan, Krisna Aziz (2020) The Influence of the Tax Amnesty Program, Tax Knowledge and Fiscus Services on Personal Taxpayer Compliance. In: EBGC 2019, 3 October 2019, UPN " Veteran" East Java, Surabaya, Indonesia.

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Abstract

Tax revenue every year always increases, but not offset by an increase in tax ratio. This phenomenon shows that tax revenue is still not optimal so there is a potential tax that can be explored by the government. One of obstacle that can hamper tax revenue is tax compliance. The purpose of this study is to determine the effect of the tax amnesty program, tax knowledge, and the tax authorities on tax compliance. Type of this research is quantitative. The population in this study is the individual taxpayer registered at Surabaya Mulyorejo KPP as many as 47,077. This research uses a random sampling type with an accidental sampling method of 82 respondents. The analysis technique in this study uses the Smart Pls 3.0 program. The results show that there is an influence of the tax amnesty program, tax knowledge and fiscus services on tax compliance.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: tax amnesty taxation knowledge fiscus services taxpayer compliance
Subjects: H Social Sciences > HB Economic Theory
Depositing User: EAI Editor IV
Date Deposited: 25 Aug 2021 07:00
Last Modified: 25 Aug 2021 07:00
URI: https://eprints.eudl.eu/id/eprint/6210

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