The Effect of Changing Rates Policy and Layers of Personal Income Tax on Individual Taxpayer’s Compliance

Putra, R. Dimas Mellano and Utthavi, Wayan Hesadijaya and Nurhayanti, Ketut (2022) The Effect of Changing Rates Policy and Layers of Personal Income Tax on Individual Taxpayer’s Compliance. Repository Politeknik Negeri Bali.

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Abstract

This study aims to examine the effect of the policy of changing rates and layers of individual income tax on individual taxpayer compli-ance. This research was conducted at KPP Pratama South Badung. This study uses quantitative method. The population in this study are individual taxpayers who are registered at the Pratama South Badung Tax Service Office. This study analyzed primary data obtained through questionnaires with a total sample of 100 respondents. The test variable in this study uses Simple Linear Regression Analysis using the IBM SPSS version 25 application program. This study shows the results that the policy of changing rates and individual income tax layers has a significant effect on individual taxpayer compliance. This research is expected to add insight for further researchers and fur-ther researchers can add other variables besides the policy variable for changing rates and individual income tax layers

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