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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2023
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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 |