Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia

DOI

10.2991/iac-17.2018.4How to use a DOI?

Keywords

Land and Buildings Tax, Taxation, Tax Awareness, Tax Compliance

Abstract

This research aimed to describe the tax awareness in the society of Surabaya located in District Mulyorejo as one of five districts which had tax arrears of about Rp31 billion. This research used a qualitative research method with a phenomenology paradigm. Informants in the study were citizens in District Mulyorejo who had experience of paying tax and so met the criteria for being taxpayers. All data in this study were collected through structured in-depth interviews with the informants and analyzed by Milles and Huberman’s analytical technique. The results showed that the participants had an awareness of taxation that encouraged them to dutifully pay the tax on land and buildings annually although they wanted to know how to calculate the taxes. They also suggested the government should improve its performance regarding tax collection methods, so that the society can trust the government to manage the tax.

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  - Daniel Pandapotan
AU  - Christine Tjen
PY  - 2017/08
DA  - 2017/08
TI  - Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 18
EP  - 23
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.4
DO  - 10.2991/iac-17.2018.4
ID  - Pandapotan2017/08
ER  -