Research Article
Factors Affecting Taxpayer’s Compliance in Fulfilling Its Obligation (Empirical Study on Taxpayer Personal Persons Registered at KPP Pratama Batam Selatan)
@INPROCEEDINGS{10.4108/eai.5-10-2022.2325857, author={Rifda Taufailla and Wika Arsanti Putri}, title={Factors Affecting Taxpayer’s Compliance in Fulfilling Its Obligation (Empirical Study on Taxpayer Personal Persons Registered at KPP Pratama Batam Selatan)}, proceedings={Proceedings of the 4th International Conference on Applied Economics and Social Science, ICAESS 2022, 5 October 2022, Batam, Riau Islands, Indonesia}, publisher={EAI}, proceedings_a={ICAESS}, year={2023}, month={1}, keywords={tax obligation}, doi={10.4108/eai.5-10-2022.2325857} }- Rifda Taufailla
Wika Arsanti Putri
Year: 2023
Factors Affecting Taxpayer’s Compliance in Fulfilling Its Obligation (Empirical Study on Taxpayer Personal Persons Registered at KPP Pratama Batam Selatan)
ICAESS
EAI
DOI: 10.4108/eai.5-10-2022.2325857
Abstract
This study aims to determine factors that affect the compliance of individual taxpayers registered at KPP Pratama Batam Selatan. The variables used are tax understanding and taxpayer awareness of taxpayer compliance. The research approach uses quantitative methods, namely using multiple linear regression analysis, t-test, and t-test of two independent samples. In multiple linear regression using three models that are used to compare the effect of gender on taxpayer compliance. The number of samples used were 100 samples, namely 50 samples of male and 50 female taxpayers. Data were collected using a questionnaire consisting of 24 statement items. The results of the study with a significance level of 10% indicate that the understanding of taxation has a positive effect on taxpayer compliance in all regression models, taxpayer awareness has a positive effect on taxpayer compliance in the regression model of all taxpayers, and male taxpayers. Third hypothesis which stated that female taxpayers were more obedient than male taxpayers, was rejected.