Study of The Taxpayers' Compliance In Banking Industries In Surabaya  

Oleh:

Salman, Kautsar Riza ; Farid, Mochammad

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 13 no. 1 (Apr. 2010), page 59-76.
Topik: Environment and Individual tax payers' morale; tax payers; attitude; tax payers; Compliance.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research provides an empirical evidence of the influence of tax payers' environment to ward their compliance. In this research, the tax payers' environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research by using questionnaire as the instrument. The samples used in this research include 40 regional offices or main branches of the Perbanas (The Association of Commercial Banks) in Surabaya. They are the heads of the banks in regional offices, the heads of main branch offices, managers, supervisors or sub divisions dealing with the companies' tax. All the respondents are by proxy on the behalf of the offices where they work. The findings are as follows: (1) tax regulation does not influence significantly toward the tax payers' compliance; (1) the tax policy influences significantly the tax payers' compliance; (3) the tax administration does not influence significantly toward the tax payers' compliance; (4) the tax services does not influence significantly the tax payers' compliance. Based on the results above, it can be concluded that the constructs of tax policy have significant influence on the tax payers' compliance. In addition it also shows that the constructs of tax administration, and tax services do not have significant influence on the tax payers' compliance.

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