The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta

Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on disci...

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Main Authors: Wening Estiningsih, Juni Mashita, Sidik Lestiyono
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2019-07-01
Series:Journal of Economic Development, Environment and People
Subjects:
Online Access:http://ojs.spiruharet.ro/index.php/jedep/article/view/632
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author Wening Estiningsih
Juni Mashita
Sidik Lestiyono
author_facet Wening Estiningsih
Juni Mashita
Sidik Lestiyono
author_sort Wening Estiningsih
collection DOAJ
description Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on discipline in paying taxes in Jakarta. The population in this study were individual taxpayers who work as lecturers on two campuses located in Jakarta. The number of respondents involved in the study was 56 people. The analysis method used is descriptive statistics. The results of the study show that the perception of the benefits of paying taxes will affect the willingness of the community (especially taxpayers) to pay taxes on time. So that in increasing the discipline of society, especially taxpayers, the Government needs to provide concrete examples of development that directly impact and can be felt by the community.
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spelling doaj.art-d5f7307586d04a4ca6968a9f6ee357c62022-12-21T23:53:50ZengEditura Fundatiei Romania de MaineJournal of Economic Development, Environment and People2285-36422019-07-0183162110.26458/jedep.v8i3.632550The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in JakartaWening Estiningsih0Juni Mashita1Sidik Lestiyono2Indraprasta PGRI UniversityIndraprasta PGRI University, Jakarta-IndonesiaGunadarma University, Jakarta-IndonesiaPerception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on discipline in paying taxes in Jakarta. The population in this study were individual taxpayers who work as lecturers on two campuses located in Jakarta. The number of respondents involved in the study was 56 people. The analysis method used is descriptive statistics. The results of the study show that the perception of the benefits of paying taxes will affect the willingness of the community (especially taxpayers) to pay taxes on time. So that in increasing the discipline of society, especially taxpayers, the Government needs to provide concrete examples of development that directly impact and can be felt by the community.http://ojs.spiruharet.ro/index.php/jedep/article/view/632Tax, perception, discipline, Jakarta
spellingShingle Wening Estiningsih
Juni Mashita
Sidik Lestiyono
The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
Journal of Economic Development, Environment and People
Tax, perception, discipline, Jakarta
title The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
title_full The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
title_fullStr The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
title_full_unstemmed The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
title_short The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta
title_sort effect of perception on the benefits of tax toward the discipline of paying taxes in jakarta
topic Tax, perception, discipline, Jakarta
url http://ojs.spiruharet.ro/index.php/jedep/article/view/632
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