Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia

Research Article

LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA

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  • @INPROCEEDINGS{10.4108/eai.1-10-2020.2304909,
        author={Maria  Tambunan and Indriani  Indriani},
        title={LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA},
        proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2021},
        month={4},
        keywords={compliance tax administration tax procedures tax knowledge},
        doi={10.4108/eai.1-10-2020.2304909}
    }
    
  • Maria Tambunan
    Indriani Indriani
    Year: 2021
    LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA
    ICEBE
    EAI
    DOI: 10.4108/eai.1-10-2020.2304909
Maria Tambunan1,*, Indriani Indriani1
  • 1: Universitas Indonesia
*Contact email: maria.tambunan@ui.ac.id

Abstract

This study analyze implementation of tax compliance performed by the village apparatus in Duduk Sampeyan Districts for transactions relating the use of village funds and the challenges faced to fulfil those obligations. This study uses a qualitative approach. The results show cause of the low compliance of village treasurers with low level of education, which correlated with the low understanding of tax knowledge. The village officials had worked to the same steady pattern over a long period of time. The existence of new obligations in the form of tax administration is a challenge and become additional responsibility. The low level of compliance is not borne out of a desire to deliberately avoid paying taxes.The assistance process, which was designed to increase taxation knowledge in order to be able to carry out tax obligations as stipulated in the applicable taxation provisions need for adequate facilities and infrastructure, sufficient resources, and follow-up.