Research Article
Effect of Individual Taxpayer Behavior and Entrepreneurs Motivation On Tax Compliance
@INPROCEEDINGS{10.4108/eai.18-7-2019.2288560, author={Tulus Suryanto and Waluyo Waluyo}, title={Effect of Individual Taxpayer Behavior and Entrepreneurs Motivation On Tax Compliance}, proceedings={Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICASI}, year={2019}, month={11}, keywords={individual behavior motivation and tax compliance}, doi={10.4108/eai.18-7-2019.2288560} }- Tulus Suryanto
Waluyo Waluyo
Year: 2019
Effect of Individual Taxpayer Behavior and Entrepreneurs Motivation On Tax Compliance
ICASI
EAI
DOI: 10.4108/eai.18-7-2019.2288560
Abstract
The purpose of this study was to analyze the factors that affect taxpayer's individual tax compliance in Indonesia. This study used a questionnaire survey design as an instrument. Respondents in this study were 85 individual entrepreneurs taxpayer. This study uses the variable individual behavior and motivation as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Window Version 23. The results of this study indicate that individual behavior and motivation have significant effect on tax compliance among individual taxpayers.
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