The Effect of Application of E-Filing, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Socialization and Taxpayer’s Level of Confidence on Taxpayer’s Compliance

DOI

10.2991/978-2-494069-83-1_11How to use a DOI?

Keywords

Taxes; tax awareness; the obligation to pay taxes

Abstract

Tax is one of the sources of state revenue. The use of taxes includes personnel expenditures to financing various development projects in order to improve the welfare of the community. Therefore, the role of taxes is important in supporting the operation of government and financing development. However, paying taxes is not straight forward in practice due to several reasons, such as (1) people do not pay taxes because they do not know how to pay taxes or the overall knowledge of taxes; (2) even though people know that they have an obligation to pay taxes, they do not have the awareness and willingness; (3) even though people know about the importance of paying taxes, they refuse to pay due to indifferenceness; (4) the level of public trust in the government influences people’s compliance in paying taxes. This study utilizes quantitative research methods using primary data which was compiled from the questionnaires asked to individual taxpayers who are registered with the Kupang City Primary Tax Service Office. The results showed that the implementation of the e-filling system, tax knowledge and the level of trust of taxpayers did not affect taxpayer compliance. Meanwhile, tax awareness, tax sanctions and tax socialization affect taxpayer compliance.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Agnes K. B. Mudamakin
AU  - Wilsna Rupilu
PY  - 2022
DA  - 2022/12/30
TI  - The Effect of Application of E-Filing, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Socialization and Taxpayer’s Level of Confidence on Taxpayer’s Compliance
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 57
EP  - 62
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_11
DO  - 10.2991/978-2-494069-83-1_11
ID  - Mudamakin2022
ER  -