Title:
DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR (EMPIRICAL STUDIES IN BANTUL REGENCY)

Authors:
Sucahyo Heriningsih, Lita Yulita Fitriyani, Dwi Sudaryati, Indonesia

Abstract:

Tax compliance is a condition when taxpayers understand or try to understand all the provisions of taxation laws, complete tax forms completely and clearly, calculate the amount of tax owed correctly, and pay tax owed on time. Internal factors related to the obligation as treasurer who was given the authority as tax cutters and collectors, as well as knowledge about tax are considered as factors that might influence compliance behavior. Likewise, external factors related to tax socialization and how tax services provided by tax officials are also considered as factors that might influence compliance behavior.

This study aims to analyze the effect of tax obligations, tax knowledge, tax socialization and tax services on village government tax compliance as a form of good village financial management. This research was conducted with 105 respondent in Bantul Regency. The analytical method used is multiple linear regression. The results showed that tax obligations, tax knowledge, and tax socialization affect tax compliance. Treasurers as taxpayers are more obedient if they carry out their obligations as they should and are supported with adequate tax knowledge. Tax information dissemination is needed to give treasurer understanding of tax. While the tax service does not affect tax compliance in the village government.