The Effect of Tax Knowledge and Quality of Fiscus Services on the Awareness of Paying Taxes (Case Study of Individual Tax Payer Registered At Serang District)
- October 28, 2020
- Posted by: RSIS Team
- Categories: Accounting, IJRSI
International Journal of Research and Scientific Innovation (IJRSI) | Volume VII, Issue X, October 2020 | ISSN 2321–2705
Rina Nopianti1, Prastika Suwandi Tjeng2, Yuliah3
1,3Accounting Department, Bina Bangsa University Serang-Indonesia
Abstract: The government’s efforts to extend and intensify taxation are one of the ways to increase state revenues independently. This is not easy, because it demands an active role for the tax officer, as well as the taxpayer’s awareness and willingness. The lack of public willingness to pay taxes is inseparable from the lack of knowledge about tax regulations and the quality of financial services. This research was conducted to determine the effect of tax knowledge and the quality of tax authorities on awareness of paying taxes. Data collection is done through the distribution of questionnaires that have been tested for validity and reliability. This research was conducted at KPP Serang Regency. The sample size is 50 individual taxpayers. The research method used is an empirical method with descriptive and verification approaches because there are variables that will be explained and explored how much influence these variables have—statistical data analysis using multiple regression analysis.
Keywords: Tax knowledge, quality of tax authorities, awareness of paying taxes.
I. INTRODUCTION
Until now, Indonesia is still a developing country that incessantly carries out development in all fields that aim to advance the welfare of the community as mandated in the opening of the 1945 Constitution. In order to meet the needs of State Expenditure, the government always seeks to collect and explore potential sources of State Revenue both through Domestic Revenues (Tax Revenues & Non-Tax Revenues) and Grant Receipts. Of the 2 (two) sources of revenue, the most dominant is domestic revenue, especially from the tax sector as the primary contributor in the APBN.
