Factors Influencing Individual Taxpayers Compliance In The Region ExResident of Surakarta

Journal Title: IOSR Journal of Economics and Finance (IOSR-JEF) - Year 2018, Vol 9, Issue 1

Abstract

This study aims to determine how the effect of good governance, tax understanding, and tax sanctions on individual taxpayer compliance. Respondents of this research are 170 the individual taxpayer in the region Ex-Resident of Surakarta. Data analysis using Structural Equation Modeling (SEM). Hypothesis testing results show that good governance has a positive significant effect on individual taxpayer compliance, tax understanding has a positive significant effect on individual taxpayer compliance, tax sanctions has a positive significant effect on individual taxpayer compliance on individual taxpayer compliance.

Authors and Affiliations

sarsiti . , juni Trisnowati, Erni Widiastuti, kim Budiwinarto

Keywords

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  • EP ID EP414482
  • DOI 10.9790/5933-0901030611.
  • Views 210
  • Downloads 0

How To Cite

sarsiti . , juni Trisnowati, Erni Widiastuti, kim Budiwinarto (2018). Factors Influencing Individual Taxpayers Compliance In The Region ExResident of Surakarta. IOSR Journal of Economics and Finance (IOSR-JEF), 9(1), 6-11. https://europub.co.uk/articles/-A-414482