Home About Login Current Archives Announcements Editorial Board
Submit Now For Authors Call for Submissions Statistics Contact
Home > Archives > Volume 20, No 7 (2022) > Article

DOI: 10.14704/nq.2022.20.7.NQ33426

THE EFFECT OF TAX SOCIALIZATION, TAX RATES, AND TAX UNDERSTANDING ON TAXPAYER COMPLIANCE

Chandra Wijaya Putra Silalahi, Hanifah Fauziyyah, Diana Sari

Abstract

This study aims to determine the effect of socialization of taxation, tax rates, and understanding of taxation on taxpayer compliance in the Tax Service Office namely (KPP) Pratama Bandung City Region, either partially or simultaneously. This research is a type of descriptive research with quantitative data. The method used in this study is multiple linear regression analysis using IBM SPSS Statistic version 28. The sample used is 107 MSME respondents in the Bandung City area. The results obtained in this study, including taxation socialization and understanding of taxation, partially have a positive and significant effect on mandatory compliance, and tax rates partially have a positive but not significant effect on taxpayer compliance. Simultaneously, socialization of taxation, tax rates, and understanding of taxation has a positive and significant effect on taxpayer compliance.

Keywords

Tax Socialization, Tax Rates, Tax Understanding, Taxpayer Compliance.

Full Text

PDF

References

?>