The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax

DOI

10.2991/aebmr.k.200305.028How to use a DOI?

Keywords

taxpayers, tax socialization, untaxable income, personal income tax

Abstract

The purpose of this study was determine the effect of taxpayer’s compliance, tax socialization and increase untaxable income on personal income tax. This study used secondary data and quantitative research methods. The population in this study amounted to 48 (The data are retrieved per month from January-December in 2015-2018 from KPP Pratama Kuningan). This study used multiple linear regression analysis, classical assumption test, hypothesis test with T (partial) test and coefficient of determination (R2) with SPSS 23. The results of this study showed that taxpayers compliance and increase untaxable income have an effect on personal income tax. While tax socialization hasn’t an effect on personal income tax (pasal 21).

Copyright

© 2020, 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  - Moh Yudi Mahadianto
AU  - Apri Dwi Astuti
AU  - Chintya Adella Nurhaliza
PY  - 2020
DA  - 2020/03/16
TI  - The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 112
EP  - 115
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.028
DO  - 10.2991/aebmr.k.200305.028
ID  - Mahadianto2020
ER  -