International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 113 | Views: 198

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

Suyanto [5]


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


How to Download this Article?

Type Your Valid Email Address below to Receive the Article PDF Link


Verification Code will appear in 2 Seconds ... Wait

Top