The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance

DOI

10.2991/aebmr.k.210220.028How to use a DOI?

Keywords

Taxpayer Awareness, Taxation Knowledge, Application of Modern Taxation Administration System, Taxpayer Compliance

Abstract

This Research aims to determine and analyze the influence of taxpayer awareness, taxation knowledge, and the application of modern taxation administration system to taxpayer compliance. The theory used in this research is the taxpayer owner of the Land Transportation Bureau located in Palu City. The number of samples taken as much as 36 taxpayer owners of the Land Transportation Bureau in Palu City. The data analysis techniques that used in this study were multiple regression analyzes with the help of SPSS program version 21.0. The results of this study showed that taxpayer awareness, taxation knowledge, and the application of modern taxation administration system have a positive and significant effect on taxpayer compliance both partially and simultaneously.

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  - Noldy Chandra
AU  - Moh. Dharma Halwi
AU  - Rahma Masdar
AU  - Tampang
AU  - Muhammad Din
AU  - Nuraela Mapparessa
AU  - Lucyani Meldawati
PY  - 2021
DA  - 2021/02/22
TI  - The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 159
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.028
DO  - 10.2991/aebmr.k.210220.028
ID  - Chandra2021
ER  -