Abstract

This study goals to study the dominant factors influencing taxpayer compliance from internal factors, namely the awareness and willingness of taxpayers; external factors, particularly from the socialization of taxation and tax sanctions. The survey was once conducted on taxpayers who follow for land certificates at the State Land Agency of Malang City, East Java, Indonesia. Analysis tool the usage of WarpPLS version 7.0 to test Outer model: convergent validity, composite reliability; Inner mannequin through figuring out R-Square and Q2. The consequences show that the Fit and Quality Indices Model of taxpayer compliance which is built based on awareness, willingness, tax socialization and tax sanctions is good. Willingness to pay taxes and tax sanctions play a role in influencing taxpayer compliance, whilst taxpayer recognition and tax socialization do not have an effect on taxpayer compliance.

Full Text
Paper version not known

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 call

Disclaimer: 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.