Abstract
The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
