The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance

DOI

10.2991/aicar-18.2019.50How to use a DOI?

Keywords

cooperative taxpayers trust; the power of tax authorities; cooperatives taxpayer compliance

Abstract

This research is about tax compliance by looking at cooperative taxpayer behavior from two sides, namely taxpayer trust and the power of tax authority. Cooperative is a form of business built on the concept of mutual cooperation. The government supports the existence of cooperatives in Indonesia in the form of providing tax incentives. This is what makes cooperatives different from other corporate taxpayers and used as objects in this study. This study aims at examining the influence of cooperative taxpayers' trust and the power of the tax authorities on cooperatives taxpayer compliance. The research method used is quantitative method. Data collection technique used is survey letters from 132 respondents. The mail survey was conducted by sending a letter to the cooperative incorporated in the Indonesian Cooperative Council (DEKOPIN). The research analysis uses Multiple Linear Regression. The results showed that there was an influence between cooperative taxpayer trust and the power of tax authorities to cooperatives taxpayer compliance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kus Tri Andyarini
AU  - Bambang Subroto
AU  - Imam Subekti
AU  - Rosidi
PY  - 2019/02
DA  - 2019/02
TI  - The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 230
EP  - 233
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.50
DO  - 10.2991/aicar-18.2019.50
ID  - Andyarini2019/02
ER  -