Title:
THE EFFECT OF TAXPAYER AWARENESS, TRUST AND TAX FINES TO PERSONAL TAX COMPLIANCE

Authors:
Inayatul Muflihah, Dian Anita Nuswantara, Indonesia

Abstract:

This study aims to examine the effect of taxpayer awareness, taxpayer trust, and tax fines on individual taxpayer compliance. This study tries to use the theory of planned behavior to explain the compliance behavior of individual taxpayers. This theory state that individual behavior is balanced by intention. Three important factors raise individual intentions, namely attitude, subjective norm, and perceived behavioral control. Attitude toward a behavior is proxied by taxpayer awareness, subjective norm is proxied by taxpayer trust, and perceived behavioral control is proxied by tax fines. The sample used was 310 individual taxpayers who were registered in Tulung Agung Tax Offices-East Java-Indonesia, selected using an accidental sampling technique. The data analysis technique used multiple linear regression. The test results successfully support three hypotheses. It shows that taxpayer awareness, taxpayer trust, and tax fine have a significant effect on individual taxpayer compliance both partially and simultaneously.