PENGARUH KESADARAN PAJAK, KUALITAS PELAYANAN FISKUS, PEMAHAMAN PERATURAN PAJAK, DAN MORAL PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI

  • Devi Oktaviani
  • Frankie J. H. Taroreh
  • Steify M. E. W. Sepang
Keywords: Tax Awareness, Quality of Tax Services, Understanding of Tax Regulations, Tax Morale, Personal Taxpayer Compliance

Abstract

Tax is one of the largest sources of revenue of the State. To increase tax revenues, it takes awareness of Taxpayers about the importance of tax. In addition, the tax morale must grow within the Taxpayer. If the Taxpayer has a tax morale, then there will bewillingness to pay taxes because the tax morality results in action taken without pressure. Indonesia's tax collection system is a self-assessment system, in which the Taxpayer must calculate, pay, and self-report the amount of tax payable. Therefore, the socialization and good service of the tax officer is needed to improve the understanding of tax regulations of the Taxpayer.

Published
2019-04-30
How to Cite
Oktaviani, D., Taroreh, F., & Sepang, S. (2019). PENGARUH KESADARAN PAJAK, KUALITAS PELAYANAN FISKUS, PEMAHAMAN PERATURAN PAJAK, DAN MORAL PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI. Innovative: Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1), 48-59. Retrieved from https://ejournal.unikadelasalle.ac.id/innovative/article/view/62
Section
Articles