Determinant of periodic tax return compliance of government institution: A case in riau province

Abstract

This study aims to examine the effect of tax sanctions, tax knowledge, ease of application, and complexity of reporting on tax compliance by intervening tax socialization to government agencies in the Riau DJP Regional Office. This study used a survey method with a purposive sampling technique. Respondents in this study were 100 government agency employees in the Riau DJP Regional Office who were involved in the tax reporting process. Data were analyzed using data analysis techniques used were multiple linear regression analysis using the SPSS program. The stages of data analysis include testing the validity and reliability of the data, testing the classical assumptions, testing the coefficient of determination, and testing the hypotheses. The results showed that tax sanctions, tax knowledge, ease of application, and reporting complexity had a significant positive effect on tax socialization. In addition, tax socialization also has a significant positive effect on tax compliance. However, reporting complexity has no significant effect on tax compliance. Overall, the variables of tax sanctions, tax knowledge, ease of application, and tax socialization have a significant positive effect on tax compliance.