THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX
نویسندگان
چکیده
This study aims to determine the effect of 1) tax knowledge, 2) awareness, 3) morale, 4) compliance. The sampling in this research was conducted by using an incidental method. Methods data collection through questionnaires that have been distributed 100 respondents who met criteria. Multiple linear regression analysis shows and morale are significant toward simultaneous a on It can be concluded knowledge mitigation, towards results t-test showed isn't approved indicates it has impact affecting compliance, awareness is approved, less approved. great F test both independent variables simultaneously R Square's result 0.710, which 71 % compliance mitigation explained morale. Simultaneously, 29 other factors or not examined research.
منابع مشابه
Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance, Tax Morale and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance Under Tax Regime Changes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...
متن کاملThe Effect of on tax professionals ' perception of tax complexity on tax compliance behavior
Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...
متن کاملTax Morale and Institutions
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across d...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International journal of research - granthaalayah
سال: 2021
ISSN: ['2394-3629', '2350-0530']
DOI: https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966