Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory

  • Ni Made Galih Masari Udayana University, Denpasar, Indonesia
  • I Wayan Suartana Udayana University, Denpasar, Indonesia
Keywords: service quality, tax compliance, tax examination, tax knowledge, technology

Abstract

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.

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Published
2019-09-01
How to Cite
Masari, N. M. G., & Suartana, I. W. (2019). Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory. International Research Journal of Management, IT and Social Sciences, 6(5), 175-183. https://doi.org/10.21744/irjmis.v6n5.722
Section
Articles