The Tax Compliance Factors In Individual Taxpayer Perspective
Donny Maha Putra
Abstract:Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual taxpayers in Indonesia selected using simple random sampling. The data were analyzed using Structural Equation Modeling with Lisrel 8.8 statistical tool.Main Findings - It was found that Tdigi is the most significant determinant of TC, followed by UTR. Meanwhile, T… Show more
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