Taxpayers’ Compliance in the City of Jambi

DOI

10.2991/aer.k.210825.062How to use a DOI?

Keywords

tax amnesty, tax knowledge, taxpayer compliance

Abstract

Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both individuals, and clients at the tax consulting office in Jambi. The study population was 465, with purposive sampling, obtained 46 samples. The results show that tax amnesty and tax knowledge affect taxpayer compliance in the city of Jambi.

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  - Wiwik Tiswiyanti
AU  - Kamadie Sumanda
AU  - Wirmie Eka Putra
PY  - 2021
DA  - 2021/08/26
TI  - Taxpayers’ Compliance in the City of Jambi
BT  - Proceedings of the 3rd Green Development International Conference (GDIC 2020)
PB  - Atlantis Press
SP  - 358
EP  - 362
SN  - 2352-5401
UR  - https://doi.org/10.2991/aer.k.210825.062
DO  - 10.2991/aer.k.210825.062
ID  - Tiswiyanti2021
ER  -