IJMEBS
International Journal of

Management, Economics & Business Studies

(Open Access  |  Peer-Reviewed  |  Referred Journal)
ISSN [Online] 2643-9875 ISSN [Print] 2643-9840
Research Article

THE INFLUENCE OF SERVICE QUALITY, TAXPAYER AWARENESS AND TAX SOCIALIZATION ON TAXPAYER COMPLIANCE IN BONDOWOSO DISTRICT

Erika Rachmawati, Muhammad Firdaus and Yuniorita Indah Handayan

Volume 1 Issue-1 2022 | Article Info : 90-98
DOI Logo https://doi.org/10.56815/IJMEBS/2022.i1.10
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Abstract Show Abstract

Taxes are state levies that do not provide direct remuneration, are binding, and can be forced, which are used for the prosperity of the people. This study aims to examine and analysis the effect of service quality variables, taxpayer awareness, and tax socialization on taxpayer compliance variables both simultaneously and partially and to examine the most dominant influence among service quality variables, taxpayer awareness, and socialization on the compliance variable. taxpayer. Sekaran (2006: 63) provides a general reference for determining sample size, a sample size of more than 30 and less than 500 is appropriate for most studies. Referring to the opinion above, the number of samples used in this study was 120 respondents who were taken from the population of taxpayers in Bondowoso Regency. In this study, the sampling technique used is non-probability sampling with purposive sampling technique. Analysis of the data used is using multiple linear regression, f test, t-test, and coefficient of determination. From the results of the study, it can be concluded that simultaneously, the variables of service quality, taxpayer awareness, and socialization have a significant effect on taxpayer compliance in Bondowoso Regency. And partially the variables of service quality, taxpayer awareness, and socialization have a significant influence on taxpayer compliance in Bondowoso Regency. Simultaneously, the variables of service quality, taxpayer awareness, and socialization have a significant effect on taxpayer compliance in Bondowoso Regency. Of the three variables measuring taxpayer compliance, the most dominant variable is taxpayer awareness.

Keywords

Taxpayer Compliance Service Quality Public Policy

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