The Problems of Taxpayers Compliance, Ethics, Tax Audit and Tax Penalty: Evidence from Samarinda

DOI

10.2991/miceb-17.2018.27How to use a DOI?

Keywords

ethics, tax audit, tax penalties, taxpayers compliance

Abstract

Taxes become the largest income or income sector for the country. Currently, around 77% of the Indonesian State Budget is financed from tax revenues. In Samarinda, there was a decreased level of tax compliance. As for the problem with this study is to find out whether ethics, tax audits and tax penalties can improve individual taxpayer compliance. This study tried to determine the factors that influence taxpayer's compliance especially individual taxpayers registered in Samarinda Tax Office. In this study, data were collected through questionnaires to 100 respondents using a purposive sampling method to determine the response of respondents to each variable. Then analyze the data obtained in the form of quantitative analysis. Findings indicated that tax audit had an influence on taxpayer's compliance. However, ethics and tax penalties do not affect the taxpayer's compliance. This study provides important implication for policymakers in addressing taxpayer compliance.

Copyright

© 2018, 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  - Harista Bangun
AU  - Yoremia Lestari Ginting
AU  - Rusdiah Iskandar
PY  - 2017/10
DA  - 2017/10
TI  - The Problems of Taxpayers Compliance, Ethics, Tax Audit and Tax Penalty: Evidence from Samarinda
BT  - Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)
PB  - Atlantis Press
SP  - 175
EP  - 180
SN  - 2352-5428
UR  - https://doi.org/10.2991/miceb-17.2018.27
DO  - 10.2991/miceb-17.2018.27
ID  - Bangun2017/10
ER  -