Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022)

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Determinant Factors Affecting Personal Taxpayers’ Compliance at KPP Pratama Medan Belawan

Authors
Ferdinan Hasibuan1, *, Rina br. Bukit1, Abdillah Arif Nasution1
1Universitas Sumatera Utara, Medan, Indonesia
*Corresponding author. Email: ferdinan.hasibuan@gmail.com
Corresponding Author
Ferdinan Hasibuan
Available Online 29 September 2023.
DOI
10.2991/978-94-6463-234-7_19How to use a DOI?
Keywords
Service Quality; Tax Literacy; Tax Awareness; Tax Compliance
Abstract

Tax revenue is a significant contribution used by the government for the broadest possible prosperity of the people. This encourages the government to continue to increase sources of income from taxation. However, unfortunately, there are still individual taxpayers at KPP Pratama Medan Belawan (Medan Belawan Small Tax Office) who do not yet have awareness in terms of compliance to fulfill their obligations. This research analyzes the determinant factors affecting personal taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan. This research used quantitative description as a method with Path Analysis to answer the research hypothesis. The population of this research is all active personal taxpayers registered at KPP Pratama Medan Belawan, with a total sample of 400 respondents. The results of this research show that both service quality and tax literacy directly affect tax compliance. On the other hand, all variables through tax awareness indirectly affect tax compliance .

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 September 2023
ISBN
10.2991/978-94-6463-234-7_19
ISSN
2352-5428
DOI
10.2991/978-94-6463-234-7_19How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ferdinan Hasibuan
AU  - Rina br. Bukit
AU  - Abdillah Arif Nasution
PY  - 2023
DA  - 2023/09/29
TI  - Determinant Factors Affecting Personal Taxpayers’ Compliance at KPP Pratama Medan Belawan
BT  - Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022)
PB  - Atlantis Press
SP  - 206
EP  - 213
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-234-7_19
DO  - 10.2991/978-94-6463-234-7_19
ID  - Hasibuan2023
ER  -