Tax extensification and intensification are one of the government's way of improving tax revenue. Therefore, revenue officers are required to be active, as well as the taxpayers' awareness and willingness. The deficiency of willingness to pay taxes is inseparable from the lack of knowledge, understanding, service, and financial condition of taxpayers and is one of the factors that hinder taxpayer awareness in carrying out their tax obligations. This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation rules, service quality, and financial conditions on the taxpayer readiness of individual income taxpayers. The population used in this study are the taxpayers of BOLU Online Business Community SMEs. The sample used was 100 respondents. The result of this study indicates that the awareness of paying taxes and the quality of service do not significantly influence the willingness to pay taxes. In contrast, knowledge and understanding of tax regulations and financial conditions have a positive influence on taxpayers' willingness to pay.
| Published by | Institut Ilmu Sosial dan Manajemen STIAMI |
| Journal Name | Ilomata International Journal of Tax and Accounting |
| Contact Phone | +6281289935858 |
| Contact Name | Novianita Rulandari |
| Contact Email | novianita16001@mail.unpad.ac.id |
| Location | Kota adm. jakarta pusat, Dki jakarta INDONESIA |
| Website | ijtc| https://www.ilomata.org/index.php/ijtc| |
| ISSN | ISSN : 27149838, EISSN : 27149846, DOI : -, |
| Core Subject | Economy, Science, Social, |
| Meta Subject | Decision Sciences, Operations Research & Management , Economics, Econometrics & Finance, Social Sciences, |
| Meta Desc | Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods. |
| Penulis | Ratih Kumala |
| Publisher Article | Ilomata International Journal of Tax and Accounting |
| Subtitle Article | Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://www.ilomata.org/index.… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (104.854 KB) |
| Download Article [1] | https://www.ilomata.org/index.php/ijtc/a… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018
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