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Research Paper | Economics | Indonesia | Volume 4 Issue 11, November 2015 | Rating: 6.8 / 10
National Tax Census Perceptions, Understandings of Self-Assessment System and Government's Tax Information for Taxpayers? Compliance
Abstract: This study aims to determine the perception of the national tax census, the sense of self-assessment system, and governments tax information for the tax compliance in the Special Province of Yogyakarta, Indonesia. For examples, 45 respondents used to be taxpayers, but they did not receive a national tax census. This study used a regression analysis to analyze the data to determine the influence of independent variable on the dependent variable. Each variable is said to be effective if the test has a level of statistical significance below 0.05. Results of this study show the simultaneous perceptions of a national tax census, the sense of self-assessment system, and the governments tax information that affects the tax compliance. It evidently produces a significance level of 0.000. Statistically, the test of the national tax census variables is partially ineffective because the test results show a significance level of 0.143. Variables affecting the understanding of the self-assessment system were evidenced by a significance level of 0.023, and a variable of governments tax information influences the tax compliance with a significance level of 0.000.
Keywords: National tax census, self-assessment system, tax information, compulsory tax compliance, simultaneous perceptions
Edition: Volume 4 Issue 11, November 2015,
Pages: 2136 - 2145