Pematuhan pembayaran cukai pada alaf baru di Indonesia

Indonesia has the lowest tax ratio when compared to other Asian nations. Taxpayer’s attitude and non-compliance with paying taxes are caused by the low tax percentage. This research aims to investigate the behaviour of taxpayers’ attitude obedience to their tax compliance attitude. Factors that infl...

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Main Author:	Teng, Sauh Hwee
Format:	Thesis
Language:	eng eng eng
Published:	2023
Subjects:	HF5001-6182 Business
Online Access:	https://etd.uum.edu.my/10837/1/permission%20to%20deposit-not%20allow-s902299.pdf https://etd.uum.edu.my/10837/2/s902299_01.pdf https://etd.uum.edu.my/10837/3/s902299_02.pdf
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id	my-uum-etd.10837
record_format	uketd_dc
spelling	my-uum-etd.108372023-12-27T04:00:49Z Pematuhan pembayaran cukai pada alaf baru di Indonesia 2023 Teng, Sauh Hwee Mansor, Mohd Najib Ahmad, Fakhrorazi Ghazali Shafie Graduate School of Government Ghazali Shafie Graduate School of Government HF5001-6182 Business HJ4771.6 Income Tax. Tax Returns. Indonesia has the lowest tax ratio when compared to other Asian nations. Taxpayer’s attitude and non-compliance with paying taxes are caused by the low tax percentage. This research aims to investigate the behaviour of taxpayers’ attitude obedience to their tax compliance attitude. Factors that influence the behaviour of tax compliance attitude in this research are internal factors like taxpayer’s knowledge, taxpayer’s understanding, taxpayer’s anxiety, as well as external factors like officers’ quality service, tax rate, and tax penalty. In addition the mediation factors perceptions of taxpayer satisfaction and t h e government spending system. This research advances the previous tax compliance model. The population analyzed in this study consists of registered Indonesian taxpayers. This research employs the Krejcie and Morgan sampling method and samples 380 respondents. The method of data analysis used in this research was by convergent validity partial least square test. The result of this research indicates that taxpayers’ understanding, officers' quality services, taxpayers’ satisfaction and the government spending system influence the taxpayer’s compliance. The taxpayer’s understanding, and tax penalties influence the taxpayer’s satisfaction. The taxpayer’s knowledge, and tax rate influence the government spending system. This research concludes that taxpayers will be more likely to obey the tax obligators if they understand taxes, receive good quality tax service from tax officers, and are more satisfied with the government’s transparency. They will also be more satisfied if they understand taxes and tax penalties. 2023 Thesis https://etd.uum.edu.my/10837/ https://etd.uum.edu.my/10837/1/permission%20to%20deposit-not%20allow-s902299.pdf text eng staffonly https://etd.uum.edu.my/10837/2/s902299_01.pdf text eng 2026-08-10 staffonly https://etd.uum.edu.my/10837/3/s902299_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mansor, Mohd Najib Ahmad, Fakhrorazi
topic	HF5001-6182 Business HF5001-6182 Business
spellingShingle	HF5001-6182 Business HF5001-6182 Business Teng, Sauh Hwee Pematuhan pembayaran cukai pada alaf baru di Indonesia
description	Indonesia has the lowest tax ratio when compared to other Asian nations. Taxpayer’s attitude and non-compliance with paying taxes are caused by the low tax percentage. This research aims to investigate the behaviour of taxpayers’ attitude obedience to their tax compliance attitude. Factors that influence the behaviour of tax compliance attitude in this research are internal factors like taxpayer’s knowledge, taxpayer’s understanding, taxpayer’s anxiety, as well as external factors like officers’ quality service, tax rate, and tax penalty. In addition the mediation factors perceptions of taxpayer satisfaction and t h e government spending system. This research advances the previous tax compliance model. The population analyzed in this study consists of registered Indonesian taxpayers. This research employs the Krejcie and Morgan sampling method and samples 380 respondents. The method of data analysis used in this research was by convergent validity partial least square test. The result of this research indicates that taxpayers’ understanding, officers' quality services, taxpayers’ satisfaction and the government spending system influence the taxpayer’s compliance. The taxpayer’s understanding, and tax penalties influence the taxpayer’s satisfaction. The taxpayer’s knowledge, and tax rate influence the government spending system. This research concludes that taxpayers will be more likely to obey the tax obligators if they understand taxes, receive good quality tax service from tax officers, and are more satisfied with the government’s transparency. They will also be more satisfied if they understand taxes and tax penalties.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Teng, Sauh Hwee
author_facet	Teng, Sauh Hwee
author_sort	Teng, Sauh Hwee
title	Pematuhan pembayaran cukai pada alaf baru di Indonesia
title_short	Pematuhan pembayaran cukai pada alaf baru di Indonesia
title_full	Pematuhan pembayaran cukai pada alaf baru di Indonesia
title_fullStr	Pematuhan pembayaran cukai pada alaf baru di Indonesia
title_full_unstemmed	Pematuhan pembayaran cukai pada alaf baru di Indonesia
title_sort	pematuhan pembayaran cukai pada alaf baru di indonesia
granting_institution	Universiti Utara Malaysia
granting_department	Ghazali Shafie Graduate School of Government
publishDate	2023
url	https://etd.uum.edu.my/10837/1/permission%20to%20deposit-not%20allow-s902299.pdf https://etd.uum.edu.my/10837/2/s902299_01.pdf https://etd.uum.edu.my/10837/3/s902299_02.pdf
_version_	1794023771713044480

Pematuhan pembayaran cukai pada alaf baru di Indonesia

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