ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY
The task of the village treasurer is to regulate and manage village finances, including the taxation aspect. However, the lack of tax knowledge and the quality of the Village Treasurer's human resources are a separate problem for the Village Treasurer's tax compliance. This study aims to a...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2018-03-01
|
| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/5402 |
| _version_ | 1798021591754342400 |
|---|---|
| author | Hendi Subandi Mohamad Irvanuddin Ibnu Fadhil |
| author_facet | Hendi Subandi Mohamad Irvanuddin Ibnu Fadhil |
| author_sort | Hendi Subandi |
| collection | DOAJ |
| description | The task of the village treasurer is to regulate and manage village finances, including the taxation aspect. However, the lack of tax knowledge and the quality of the Village Treasurer's human resources are a separate problem for the Village Treasurer's tax compliance. This study aims to analyze the factors that affect the tax compliance of the Village Treasurer in Batu City. The research instrument used was a questionnaire. Research respondents were all Village Treasurers in Batu City. The dependent variable in this study is the Village Treasurer's tax compliance while the independent variables are tax knowledge, tax services and tax sanctions. The entire population is used as a sample, which is 38 respondents. The validity test uses total correlation, while the reliability test uses Cronbach alpha. Classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses simple regression analysis and multiple regression analysis. The results of this study indicate that there is a positive and significant influence between tax knowledge, tax services and tax sanctions on tax compliance from the Village Treasurer in Batu City. |
| first_indexed | 2024-04-11T17:16:04Z |
| format | Article |
| id | doaj.art-a24846d51c1441a68b912f9046e7a9d8 |
| institution | Directory Open Access Journal |
| issn | 2459-9581 2460-4496 |
| language | English |
| last_indexed | 2024-04-11T17:16:04Z |
| publishDate | 2018-03-01 |
| publisher | Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga |
| record_format | Article |
| series | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| spelling | doaj.art-a24846d51c1441a68b912f9046e7a9d82022-12-22T04:12:39ZengDepartemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas AirlanggaBAKI (Berkala Akuntansi dan Keuangan Indonesia)2459-95812460-44962018-03-013111610.20473/baki.v3i1.54024361ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITYHendi Subandi0Mohamad Irvanuddin Ibnu Fadhil1Universitas BrawijayaUniversitas BrawijayaThe task of the village treasurer is to regulate and manage village finances, including the taxation aspect. However, the lack of tax knowledge and the quality of the Village Treasurer's human resources are a separate problem for the Village Treasurer's tax compliance. This study aims to analyze the factors that affect the tax compliance of the Village Treasurer in Batu City. The research instrument used was a questionnaire. Research respondents were all Village Treasurers in Batu City. The dependent variable in this study is the Village Treasurer's tax compliance while the independent variables are tax knowledge, tax services and tax sanctions. The entire population is used as a sample, which is 38 respondents. The validity test uses total correlation, while the reliability test uses Cronbach alpha. Classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses simple regression analysis and multiple regression analysis. The results of this study indicate that there is a positive and significant influence between tax knowledge, tax services and tax sanctions on tax compliance from the Village Treasurer in Batu City.https://e-journal.unair.ac.id/BAKI/article/view/5402batu citytax compliancevillage treasurer |
| spellingShingle | Hendi Subandi Mohamad Irvanuddin Ibnu Fadhil ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY BAKI (Berkala Akuntansi dan Keuangan Indonesia) batu city tax compliance village treasurer |
| title | ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY |
| title_full | ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY |
| title_fullStr | ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY |
| title_full_unstemmed | ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY |
| title_short | ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY |
| title_sort | analysis of factors affecting village treasurer tax compliance in batu city |
| topic | batu city tax compliance village treasurer |
| url | https://e-journal.unair.ac.id/BAKI/article/view/5402 |
| work_keys_str_mv | AT hendisubandi analysisoffactorsaffectingvillagetreasurertaxcomplianceinbatucity AT mohamadirvanuddinibnufadhil analysisoffactorsaffectingvillagetreasurertaxcomplianceinbatucity |