Saudi Journal of Economics and Finance (SJEF)
Volume-3 | Issue-08 | 358-365
Original Research Article
The Influence of Taxation Knowledge, Awareness of Taxpayers, and the Effectiveness of the Tax System against Taxpayer Compliance (Study on the Taxpayers of Private Entrepreneurs in the Cikarang Region)
Riani Chandra Dewi, Waluyo
Published : Aug. 30, 2019
Abstract
The purpose of this study is to examine influence tax knowledge, awareness of taxpayer and the tax system effectiveness
of the tax system against taxpayer compliance. The population of this study is the taxpayers of private entrepreneurs in
the Cikarang Bekasi region, and then the samples were drawn using method convenience sampling. The analytical
method used is quantitative and analytic statistics used are multiple linear regression analysis. The results showed that the
awareness of taxpayers did not affect the compliance of taxpayers while tax knowledge and the effectiveness of the
taxation system affected the compliance of individual business taxpayers in the Cikarang region. The data analysis
technique used in this study was SPSS v.25.