Saudi Journal of Economics and Finance (SJEF)
Volume-3 | Issue-09 | 427-434
Original Research Article
The Influence of Taxation Knowledge, Awareness of Tax Payers, And the Effectiveness of the Tax System against Taxpayer Compliance (Study on the Tax Payers of Private Entrepreneurs in the Cikarang Region)
Riani Chandra Dewi
Published : Sept. 29, 2019
Abstract
The purpose of this study is to examine how much influence tax knowledge, taxpayer awareness and tax system effectiveness has on taxpayer compliance. The population of this study is 7,355 private business taxpayers in the Cikarang Region of Bekasi, then samples were drawn using method convenience sampling to obtain 93 samples. 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.