Evaluation of ‘Levels of Tax Understanding and Compliance in Batang Regency, Central Java, Indonesia
- DOI
- 10.2991/aebmr.k.220128.011How to use a DOI?
- Keywords
- Tax Understanding; Tax Knowledge; Tax Compliance; Tax General Provisions and Procedures
- Abstract
This study focuses on understanding, knowledge, and compliance using the dimensions of tax implementation and reporting for individual taxpayers. This study used data from respondents of tax officers of Pratama Batang Tax Office, taxpayers in Batang Regency, and secondary data from documents related to tax understanding and compliance in 2020-2021. This study used data obtained by various data collection techniques, namely literature study, documentation, observation, and in-depth interviews. The research period began on April 1, 2021 and ended on October 31, 2021. Data testing was carried out after all data had been collected by validity and reliability tests before being analyzed. The validity test is done by triangulation and member checking. The study results show that (1) understanding of the importance of taxes in Batang Regency is good and increases every year with a percentage of around 90% as evidenced by increased registration and reporting. Tax understanding for taxpayers in Batang Regency is provided through education carried out by the counseling section of KPP Pratama Batang in various ways, both offline and online. (2) Tax knowledge in Batang Regency is sufficient because people understand the meaning of taxes, the importance of taxes, and tax benefits. (3) Tax compliance of taxpayers in Batang Regency based on regulation is good. Various efforts have been made and all sections synergize to improve tax compliance in Batang Regency.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Dian Anggraeni AU - Ika Pratiwi AU - Tineke Erfina PY - 2022 DA - 2022/01/28 TI - Evaluation of ‘Levels of Tax Understanding and Compliance in Batang Regency, Central Java, Indonesia BT - Proceedings of the Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021) PB - Atlantis Press SP - 73 EP - 79 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220128.011 DO - 10.2991/aebmr.k.220128.011 ID - Anggraeni2022 ER -