National Tax Census Perceptions, Understandings of Self-Assessment System and Government's Tax Information for Taxpayers? Compliance

Suyanto

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

How to Cite?: Suyanto, "National Tax Census Perceptions, Understandings of Self-Assessment System and Government's Tax Information for Taxpayers? Compliance", Volume 4 Issue 11, November 2015, International Journal of Science and Research (IJSR), Pages: 2136-2145, https://www.ijsr.net/getabstract.php?paperid=NOV151647, DOI: https://dx.doi.org/10.21275/NOV151647