The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance
Journal of Economics and Business, Vol.2 No.2, 2019
13 Pages Posted: 1 Jul 2019
Date Written: April 15, 2019
This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit of taxpayer compliance. This research is based on a decrease in tax revenues that still has not reached the target set in the state budget (“APBN”). This study intends to identify factors that have a significant effect on taxpayer compliance which is limited to factors of tax penalties, trust in the tax authorities, and tax audit. This research will be conducted by using a quantitative approach; it can be done by using an approach through 153 respondents as a sample of this research. The data analysis technique used is multiple linear regression. The results of the study show that partially and simultaneously tax penalties trust in the tax authorities, and tax audit has a significant effect on taxpayer compliance. Determination coefficient value of 0.426 shows that the amount of 0.426 (42.6%) variation of the tax compliance variable is able to be explained by variables tax penalties, tax audit, and trust in the tax authorities.
Keywords: Tax, Tax Penalties, Trust in Tax Authorities, Tax Audit, Tax Compliance
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