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