The Effect of Taxpayer Understanding, Voluntary Disclosure Program and Tax Service on Individual Taxpayer Compliance

Dewi, Ni Kadek Diah Lesmana and Hardika, Nyoman Sentosa and Suardani, Anak Agung Putri (2022) The Effect of Taxpayer Understanding, Voluntary Disclosure Program and Tax Service on Individual Taxpayer Compliance. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644098_Artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (261kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644098_Pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

This research aims to analyse the effect of taxpayer understanding, Voluntary Disclosure Program and tax service to individual tax-payer compliance. This research analysed primary data from distributed questionnaires to 100 individual taxpayers at Kantor Pela-yanan Pajak Pratama Badung Utara. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.2.9. The result showed that taxpayer understand-ing, Voluntary Disclosure Program and tax service had a positive and significant effect on individual taxpayer compliance. This research has a novelty Voluntary Disclosure Program which is applied for the period January 1, 2022 to June 30, 2022 to improving taxpayer compliance. This research has a practical contribution to the tax authoritiesto be means of contributing ideas in formulat-ing policies related to the taxation system, as well as an effort to improve taxpayer compliance in omptimizing tax revenues.

Actions (login required)

View Item