The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance
- DOI
- 10.2991/assehr.k.210424.020How to use a DOI?
- Keywords
- tax knowledge, tax moral, tax volunteer, tax compliance
- Abstract
This study analyzes tax knowledge, tax morality, tax volunteers as well as tax compliance with the aim of measuring the influence of tax knowledge, tax moral and tax volunteers against tax compliance. The role of tax volunteers is important in tax understanding to increase tax compliance. Using the Slovin formula, the number of samples were taken as much as 100 samples of the total population in which there are 63,099 individual taxpayers. A Likert scale of 1 (strongly disagree) to 5 (strongly agree) was used as the study questionnaire. The test was conducted by using Partial Least Square (Smart PLS). This study showed that taxpayer compliance was significantly affected by tax knowledge, tax moral and tax volunteers. Given the importance of tax volunteer factors in increasing tax understanding and tax compliance, so the role of tax volunteers is indispensable. Tax moral is also an important factor that improves tax compliance. These meaningful results are really helpful in order to understand more about the challenges of taxpayer compliance improvement. These results also provide advanced stuffy on different tax subjects, in addition to the theoretical and social relevance, as well as the fact that study related to moral and tax volunteers is still very little.
- 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/).
Cite this article
TY - CONF AU - Nyoman Sentosa Hardika AU - Ketut Arya Bayu Wicaksana AU - I Nyoman Subratha PY - 2021 DA - 2021/04/26 TI - The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance BT - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020) PB - Atlantis Press SP - 98 EP - 103 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210424.020 DO - 10.2991/assehr.k.210424.020 ID - Hardika2021 ER -