The Effect of Application of E-Filing, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Socialization and Taxpayer’s Level of Confidence on Taxpayer’s Compliance
- 10.2991/978-2-494069-83-1_11How to use a DOI?
- Taxes; tax awareness; the obligation to pay taxes
Tax is one of the sources of state revenue. The use of taxes includes personnel expenditures to financing various development projects in order to improve the welfare of the community. Therefore, the role of taxes is important in supporting the operation of government and financing development. However, paying taxes is not straight forward in practice due to several reasons, such as (1) people do not pay taxes because they do not know how to pay taxes or the overall knowledge of taxes; (2) even though people know that they have an obligation to pay taxes, they do not have the awareness and willingness; (3) even though people know about the importance of paying taxes, they refuse to pay due to indifferenceness; (4) the level of public trust in the government influences people’s compliance in paying taxes. This study utilizes quantitative research methods using primary data which was compiled from the questionnaires asked to individual taxpayers who are registered with the Kupang City Primary Tax Service Office. The results showed that the implementation of the e-filling system, tax knowledge and the level of trust of taxpayers did not affect taxpayer compliance. Meanwhile, tax awareness, tax sanctions and tax socialization affect taxpayer compliance.
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Cite this article
TY - CONF AU - Agnes K. B. Mudamakin AU - Wilsna Rupilu PY - 2022 DA - 2022/12/30 TI - The Effect of Application of E-Filing, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Socialization and Taxpayer’s Level of Confidence on Taxpayer’s Compliance BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 57 EP - 62 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_11 DO - 10.2991/978-2-494069-83-1_11 ID - Mudamakin2022 ER -