Carolina, Verani and Simanjuntak, Timbul H. (2011) Pengaruh Tax Knowledge dan Persepsi Tax Fairness terhadap Tax Compliance Wajib Pajak Badan yang Terdaftar di KPP Madya Bandung. In: Seminar Nasional “Problematika Hukum dalam Implementasi Bisnis dan Investasi (Perspektif Multidisipliner)” , November 2011, Bandung.
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Pengaruh Tax Knowledge dan Persepsi Tax Fairness terhadap Tax Compliance Wajib Pajak.pdf - Published Version Download (9Mb) | Preview |
Abstract
This study aims to examine whether tax knowledge and perceptions of tax fairness influence on taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that postitively impact tax compliance in Hong Kong, and Monsour (2006) reveal that there is another aspect that affect tax compliance, which is knowledge and practices of taxation have an influence on perceptions of tax evasion and tax fairness. Roshidi, Mustafa & Asri (2007) argues that there are significant differences in tax compliance behaviour among the Malaysian respondents who have knowledge of income tax and understanding of taxation system and regulations, and the respondents who did not have such knowledge. Recent research Saad (2009) reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour. The research was conducted by questionnaire survey method in 54 taxpayer listed on KPP Madya Bandung and interviews to the taxpayer. Path analysis (path analysis) was used to identify the research variables (tax knowledge, tax fairness, and tax compliance). The results showed that tax knowledge is not significantly affect taxpayers compliance in KPP Madya Bandung. However, tax knowledge influence the tax compliance through the perceptions of tax fairness, which is the tax fairness (vertical tax fairness) significantly affect taxpayers compliance in KPP Madya Bandung
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | tax knowledge, tax fairness, tax compliance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 31 Jan 2012 04:14 |
| Last Modified: | 16 Apr 2015 06:20 |
| URI: | http://repository.maranatha.edu/id/eprint/43 |
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