Factors influencing tax compliance in Indonesia

Apran, Kurniawan and Revi, Novayanthi Br Meliala and Fernandus, Roni Febrianto (2023) Factors influencing tax compliance in Indonesia. Riset: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 5 (1): 1. pp. 1-13. ISSN 2797-4057

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Abstract

This study examines factors like awareness, knowledge, obstacles, sanctions, and tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors and new information related to the recent tax regulation in the pandemic of 2022.

Item Type: Article
Uncontrolled Keywords: Taxpayer awareness, Tax knowledge, Tax obstacles, Tax sanctions, Tax regulation, Tax compliance.
Subjects: Problem Solving Information for State & Local Governments > Economic & Community Development
Administration & Management > Public Administration & Government
Depositing User: - Anneke -
Date Deposited: 20 Oct 2023 03:49
Last Modified: 20 Oct 2023 03:49
URI: https://karya.brin.go.id/id/eprint/23038

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