Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta

Authors
Andreas Bambang Daryatno, Linda Santioso
Corresponding Author
Linda Santioso
Available Online 9 May 2021.
DOI
10.2991/aebmr.k.210507.017How to use a DOI?
Keywords
Self assessment, Tax knowledge, Moral responsibility, Tax sanctions, Service quality, Tax compliance
Abstract

This study aimed to obtain empirical evidence regarding the effect of self assessment, tax knowledge, moral responsibility, tax sanctions, and service quality on tax compliance in fulfilling the tax obligations. The data in this study was primary data obtained from the respondents’ answers through research questionnaire. The respondents in this study were individuals who are business owners in West Jakarta. Samples were taken by using simple random-sampling technique. The data analysis tool was the Structural Equation Model (SEM) using Lisrel 8.8 software. The results of data analysis prove that tax knowledge, moral responsibility, and service quality have positive influences, while the self-assessment system and tax sanctions do not have influences on tax compliance.

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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Volume Title
Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
9 May 2021
ISBN
978-94-6239-375-2
ISSN
2352-5428
DOI
10.2991/aebmr.k.210507.017How to use a DOI?
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  - Andreas Bambang Daryatno
AU  - Linda Santioso
PY  - 2021
DA  - 2021/05/09
TI  - Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 111
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.017
DO  - 10.2991/aebmr.k.210507.017
ID  - Daryatno2021
ER  -