Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

The Effect of Nationalism on Taxpayer Compliance in The Effort to Achieve Regional Economic Development

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320877,
        author={Risma  Nurmilah and Venita  Sofianti and Eris  Darsawati and Ismet  Ismatullah and Reni  Angraini},
        title={The Effect of Nationalism on Taxpayer Compliance in The Effort to Achieve Regional  Economic Development},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={nationalism taxpayer compliance economic development},
        doi={10.4108/eai.10-8-2022.2320877}
    }
    
  • Risma Nurmilah
    Venita Sofianti
    Eris Darsawati
    Ismet Ismatullah
    Reni Angraini
    Year: 2022
    The Effect of Nationalism on Taxpayer Compliance in The Effort to Achieve Regional Economic Development
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320877
Risma Nurmilah1,*, Venita Sofianti1, Eris Darsawati1, Ismet Ismatullah1, Reni Angraini1
  • 1: Muhammadiyah University of Sukabumi
*Contact email: risma@ummi.ac.id

Abstract

Taxes are one of the main priorities of the government in increasing economic growth. In this case, taxes provide the largest contribution to state revenue. Therefore, compliance in paying taxes is a very priority thing done by the government to improve the economy. This study's objective was to determine how nationalism affected taxpayer compliance with the sampling technique method, which involved basic random sampling. Registered taxpayers at KPP Pratama Sukabumi make up the sample. Through the SPSS version 28 test. The findings of this study indicate that nationalism has a major impact on tax compliance because the t-count value on the nationalism variable (X1) is 4.792 > 1.98422, H is rejected, while Ha is accepted with a significant value of 0.001 0.05. This implies that the spirit of tax compliance is higher the more nationalistic a person is.