Research Article
The Tax Communication Strategy for Urban Society: Survey on Individual Tax Compliance in Indonesia
@INPROCEEDINGS{10.4108/eai.21-10-2020.2311866, author={Agustine Dwianika and Naurissa Biasini}, title={The Tax Communication Strategy for Urban Society: Survey on Individual Tax Compliance in Indonesia}, proceedings={Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia}, publisher={EAI}, proceedings_a={TIC}, year={2021}, month={11}, keywords={tax communication tax environtment tax competency urban society and linier regression}, doi={10.4108/eai.21-10-2020.2311866} }- Agustine Dwianika
Naurissa Biasini
Year: 2021
The Tax Communication Strategy for Urban Society: Survey on Individual Tax Compliance in Indonesia
TIC
EAI
DOI: 10.4108/eai.21-10-2020.2311866
Abstract
Tax Communication Environment and Tax Communicator Competency are very important to gain the Tax Compliance, hence tax communication would be considered a success . This study was conducted in Urban Society in Indonesia such as Jakarta, Bogor, Depok, Tangerang and Bekasi. The purpose of this study is to find new measurement model to improve the tax compliance of urban society. Research instrument used in the form of questionnaire, that distributed to a hundred fifty respondents. The findings of this study show that: (1) the direct effect of communication enviroment on individual tax compliance is positive and significant. (2) the direct effect of communicator compentency on individual compliance is insignificant. This study contributes not only to the research literature but also to help tax institution to develop strategies toward improving tax compliance. Especially on tax communication approach in urban society.
