Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)

Ability to Pay Personal People Mandatory Taxes in KPP Pratama Majalaya Bandung

Authors
Wati Aris Astuti, Adnesha Mutia
Corresponding Author
Wati Aris Astuti
Available Online 13 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.200108.043How to use a DOI?
Keywords
Taxpayer awareness, Tax, Tax compulsory willingness
Abstract
Willingness to pay tax can be interpreted as a value that is willing to be contributed by someone (determined by regulation) that is used to finance the general expenditure of the country by not receiving reciprocal services directly. The willingness of taxpayers to pay taxes is important in tax collection. However, in reality, the public does not like paying taxes due to the public never knowing the concrete form of compensation for the money spent to pay taxes. So without a willingness in the taxpayer to be willing to pay taxes, the effort to maximize income in the tax sector cannot be achieved perfectly. Awareness of being a taxpayer and awareness of paying taxes to fulfill all of his obligations need to be fostered to taxpayers in living in a society, thus, the wheels of government will take place smoothly in the interests of the taxpayer itself and the smooth running of the government will also achieve the overall ideals of the people/inhabitants living in a just and prosperous state within the scope of Pancasila and the 1945 Constitution. The results of the study that Awareness of Taxpayers have a significant effect on Taxpayers Paying Personal Taxpayers; every increase in Taxpayer Awareness will increase the Taxpayers’ Paying Taxpayers Personal and vice versa. The higher the level of awareness of taxpayers in paying taxes, the higher the level of willingness to pay personal taxpayers.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Wati Aris Astuti
AU  - Adnesha Mutia
PY  - 2020
DA  - 2020/01/13
TI  - Ability to Pay Personal People Mandatory Taxes in KPP Pratama Majalaya Bandung
BT  - International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
PB  - Atlantis Press
SP  - 186
EP  - 189
UR  - https://doi.org/10.2991/aebmr.k.200108.043
DO  - https://doi.org/10.2991/aebmr.k.200108.043
ID  - Astuti2020
ER  -