The Effect of Tax Understanding, Tax Regulation Changes, and the Role of Tax Consultants on Taxpayer Compliance

Putri, Desak Putu Indita Andirasari Suarditha and Hardika, Nyoman Sentosa and Suarta, I Made (2022) The Effect of Tax Understanding, Tax Regulation Changes, and the Role of Tax Consultants on Taxpayer Compliance. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644013_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (246kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644013_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

To create a target for tax revenue in Indonesia, the government seeks to adjust tax policies to economic conditions which are expected to increase state revenue from taxes. This is certainly very useful for taxpayers in following the latest developments. One alternative is utilizing regulations that often occur is to use the services of a tax consultant who is expected to assist taxpayers in carrying out their tax obligations. This study analyzes primary data from questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Denpasar Barat. The sample selection technique used the purposive sampling method with statistical testing using the variant-based Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) alternative using SmartPLS software. The results of the study show that (1) understanding of taxation has a significant and significant effect on taxpayer compliance, (2) changes in tax regulations have a significant and significant impact on taxpayer compliance, (3) the role of tax consultants can weaken the influence of taxpayer understanding and (4) the role of tax consultants. tax consultants can strengthen the effect of changes in tax rules on taxpayer compliance.

Actions (login required)

View Item