Record Details

Factors Affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable

Journal of Entrepreneurship, Business and Economics

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Title Factors Affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable
 
Creator Yuswar Z. Basri, Sabaruddin
Dwimulyani, Susi
 
Description The purpose of this study is to obtain empirical evidence whether perceptions of corruption, fiscal services and tax sanctions affect taxpayer compliance with the practice of self assessment system as intervening variable. The research design used is quantitative with primary data. Respondents in this study are financial managers, accounting managers and tax managers of companies registered in the MM2100 Industry area amounting to 219 people. Data analysis was performed using Sequential Equation Modeling (SEM) software - Lisrel 8.70 with a tolerable error rate of 5%. The results show that the direct influence of perceptions on corruption and fiscal services on taxpayer compliance can not be proven, but the perception of tax sanctions on compliance can be proven. The direct influence of perceptions on corruption, fiscal services and tax sanctions on the practice of self assessment system can be proven. The indirect influence of perceptions on corruption, fiscal services and tax sanctions on taxpayer compliance through intervening variables ie self assessment system practice can be proven.
Research paper
Keywords: Perception, corruption, fiscal services, tax sanction and self assessment system
Reference to this paper should be made as follows: Basri, S. Y. Z. & Dwimulyani, S. (2018). Factors affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable, Journal of Entrepreneurship, Business and Economics, 6(1), 116–143.
 
Publisher Scientificia
 
Date 2018-05-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scientificia.com/index.php/JEBE/article/view/94
 
Source Journal of Entrepreneurship, Business and Economics; Vol 6 No 1 (2018); 116-143
2345-4695
 
Language eng
 
Relation http://www.scientificia.com/index.php/JEBE/article/view/94/76