IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA
Journal Title: The Accounting Journal of Binaniaga - Year 2018, Vol 3, Issue 2
Abstract
This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.
Authors and Affiliations
Riris Rotua Sitorus
Keywords
Related Articles
- EP ID EP430998
- DOI 10.33062/ajb.v3i2.233
- Views 72
- Downloads 0
THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange)
The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exch...
ANALYSIS BUDGET REALIZATION, PROSPECTIVE PROVIDER FOR THE FUTURE PROJECTS AT PT SERINDO
Facing huge economic development and competition, a construction service company should have to be aware of it by implementing a good management to provide a good planning especially how to execute the future projects pr...
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY AGAINST THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY
This study aimed to get empirical evidence about the influence of good corporate governance consists of the proportion of institution ownership, board size, the proportion of independent commisioners, audit committee siz...
AN ANALYSIS OF THE INFLUENCE OF AUDIT CAPACITY STRESS, SIZE OF THE COMPANY AND THE INDEPENDENCE OF AUDIT COMMITTEE UPON AUDIT QUALITY AT COMPANY BANKING LISTED ON BEI (INDONESIA STOCK EXCHANGE) FOR THE PERIOD OF 2012 – 2016
The objective of this research is to find out and to analyze the influence of audit capacity stress, size of the company and the independence of audit committee upon audit quality (empiric study at company banking listed...
COMPARATIVE ANALYSIS OF COMMERCIAL BANKS GOVERNMENT OWNED AND PRIVAT
The global financial crisis that occurred in 2008, the opening of free trade of Southeast Asia (MEA). As well as the use of new methods in the assessment of the health of the bank directly or indirectly impact on the hea...