Factors influencing the compliance behaviour of individual taxpayers in Riau Indonesia /
Tax is a prominent source of revenue to support the development of a country. In Indonesia, taxes are collected by the Directorate General of Taxes (DGT). The tax authority employs a Self-Assessment System (SAS) to collect taxes in Indonesia. However, the collection of taxes has not reached the targ...
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| 主要作者: | |
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| 格式: | Thesis |
| 语言: | English |
| 出版: |
Gombak, Selangor :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2016
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| 主题: | |
| 在线阅读: | http://studentrepo.iium.edu.my/handle/123456789/3192 |
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| 总结: | Tax is a prominent source of revenue to support the development of a country. In Indonesia, taxes are collected by the Directorate General of Taxes (DGT). The tax authority employs a Self-Assessment System (SAS) to collect taxes in Indonesia. However, the collection of taxes has not reached the target expected by the tax authority. This study aims to examine the factors that influence the compliance behaviour of individual taxpayers in Pelalawan Regency, Riau Province, Indonesia. It assumes that demographic and institutional factors have a significant influence on individual tax compliance behaviour. A self-administered survey was carried out among government officers in the Pelalawan Regency. Results of this study show that demographic factors (i.e. age, gender and level of education) do not have significant influence on individual tax compliance behaviour. However, institutional factors (tax knowledge, complexity, the probability of detection and the role of the tax authority) analysed reveal a significant influence for two of the factors, i.e. the probability of detection and the role of the tax authority. Therefore, this study suggests that the tax authority should devise strategies for detecting taxpayers who fail to comply. In addition, the tax authority should initiate methods to persuade taxpayers to fulfil their tax obligation. |
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| 实物描述: | xii, 92 leaves : ill. ; 30cm. |
| 参考书目: | Includes bibliographical references (leaves 81-84). |