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

See all articles by Retnaningtyas Widuri

Retnaningtyas Widuri

Petra Christian University

Devina Devina

Petra Christian University

Fransiska Marta

Petra Christian University

Yulia Wati

Petra Christian University

Date Written: April 15, 2019

Abstract

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

Suggested Citation

Widuri, Retnaningtyas and Devina, Devina and Marta, Fransiska and Wati, Yulia, The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance (April 15, 2019). Journal of Economics and Business, Vol.2 No.2, 2019. Available at SSRN: https://ssrn.com/abstract=3412282

Retnaningtyas Widuri (Contact Author)

Petra Christian University ( email )

Surabaya
Indonesia

Devina Devina

Petra Christian University ( email )

Surabaya
Indonesia

Fransiska Marta

Petra Christian University ( email )

Surabaya
Indonesia

Yulia Wati

Petra Christian University ( email )

Surabaya
Indonesia

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