KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUAN PAJAK KPP MALANG SELATAN

The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax k...

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Bibliographic Details
Published inManajemen & Bisnis Jurnal Vol. 5; no. 1; pp. 18 - 30
Main Authors Perdana, Sukma, Arifin, Rosyid
Format Journal Article
LanguageEnglish
Published 08.04.2019
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Summary:The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax knowledge affect the compliance of Individual Taxpayers in Malang. In order to improve taxpayer compliance, the KPP Pratama office in Malang provides taxation knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax education counseling so that the public's tax knowledge increases and become more aware and compliant in carrying out their tax obligations. In addition, taxpayers to learn more and understand the regulations regarding taxation so that they can improve their compliance as taxpayers Keywords: Justice, tax knowledge and taxpayer compliance
ISSN:2528-6668
2528-6668
DOI:10.37303/embeji.v5i1.80