Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia

Research Article

Tax Paying Compliance After The Issued of Government Regulation Number 23 of 2018 in Belopa City, Luwu Regency

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  • @INPROCEEDINGS{10.4108/eai.25-10-2019.2295392,
        author={Safruddin  Safruddin and Idayanti  Nuryamsi and Muhammad  Sobarsyah and Andi Reni Syamsuddin},
        title={Tax Paying Compliance After The Issued of Government Regulation Number 23 of 2018 in Belopa City, Luwu Regency},
        proceedings={Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2020},
        month={6},
        keywords={knowledge and understanding awareness socialization justice tax-paying compliance},
        doi={10.4108/eai.25-10-2019.2295392}
    }
    
  • Safruddin Safruddin
    Idayanti Nuryamsi
    Muhammad Sobarsyah
    Andi Reni Syamsuddin
    Year: 2020
    Tax Paying Compliance After The Issued of Government Regulation Number 23 of 2018 in Belopa City, Luwu Regency
    ICAME
    EAI
    DOI: 10.4108/eai.25-10-2019.2295392
Safruddin Safruddin1,*, Idayanti Nuryamsi1, Muhammad Sobarsyah1, Andi Reni Syamsuddin1
  • 1: Universitas Hasanuddin
*Contact email: safruddin.pajak@gmail.com

Abstract

This study aims to analyze the effect of knowledge and understanding, awareness, socialization, and justice on tax-paying compliance after the issued of Government Regulation Number 23 of 2018. The population in this study was 1,489 individual entrepreneur taxpayers in Belopa City, Luwu Regency. The sampling technique using Slovin formula with an error limit of 10% (ten percent) to get 100 samples of taxpayers. The research approach using quantitative and qualitative approaches. While data analysis using multiple regression analysis techniques. The results showed that knowledge and understanding of taxpayers, awareness of taxpayers, and socialization held by the Government had a positive and significant effect on tax-paying compliance. However, justice in regulation did not have a positive and significant effect on tax-paying compliance after the issued of Government Regulation Number 23 of 2018 in Belopa City, Luwu Regency.