Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance

Autor:	Nofian Lepong Bulan, La Ode Anto, Husin Husin, Wahyuniati Hamid
Rok vydání:	2021
Předmět:	Service (business) lcsh:Accounting. Bookkeeping business.industry Accounting Accountability Pharmaceutical Science Sanctions Public service Taxpayer Business lcsh:HF5601-5689 Compliance (psychology)
Zdroj:	Accounting, Pp 49-58 (2021)
ISSN:	2369-7407 2369-7393
DOI:	10.5267/j.ac.2020.10.015
Popis:	This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City. Samples are determined using accidental sampling techniques and the number of samples is determined using the Slovin formula. Based on the results of data analysis using multiple linear regression, the study found that taxpayer awareness, tax knowledge, tax sanctions, and public service accountability had positive and significant effects on taxpayer compliance in meeting tax obligations. This means that the higher the level of taxpayers’ awareness, tax knowledge, tax sanctions, and public service accountability, the better the taxpayer compliance.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0fdf713680c5a4adacceab48444d882e https://doi.org/10.5267/j.ac.2020.10.015 Zobrazit plný text záznamu