Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta

DOI

10.2991/aebmr.k.210507.017How to use a DOI?

Keywords

Self assessment, Tax knowledge, Moral responsibility, Tax sanctions, Service quality, Tax compliance

Abstract

This study aimed to obtain empirical evidence regarding the effect of self assessment, tax knowledge, moral responsibility, tax sanctions, and service quality on tax compliance in fulfilling the tax obligations. The data in this study was primary data obtained from the respondents’ answers through research questionnaire. The respondents in this study were individuals who are business owners in West Jakarta. Samples were taken by using simple random-sampling technique. The data analysis tool was the Structural Equation Model (SEM) using Lisrel 8.8 software. The results of data analysis prove that tax knowledge, moral responsibility, and service quality have positive influences, while the self-assessment system and tax sanctions do not have influences on tax compliance.

Copyright

© 2021, 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  - Andreas Bambang Daryatno
AU  - Linda Santioso
PY  - 2021
DA  - 2021/05/09
TI  - Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 111
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.017
DO  - 10.2991/aebmr.k.210507.017
ID  - Daryatno2021
ER  -