The Effect of Corporate Taxpayer’s Compliance with Tax Audit: A Case Study in Indonesia

• 발행기관: 한국유통과학회
• 저자명: Mukiyidin MUKIYIDIN Iskandar MUDA Azizul KHOLIS
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.5, 717~725쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.05.30

영문 초록

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative’s controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer’s compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer’s compliance and Tax audit moderates the relation between tax authority services and the account representative’s controlling (monitoring) with corporate taxpayers’ compliance. Also, tax socialization and account representative’s controlling (monitoring) have a positive effect on the corporate taxpayer’s compliance. In contrast, variables of taxpayer’s awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer’s compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

목차

1. Introduction

2. Methodology

3. Results and Discussion

4. Conclusion

키워드

Corporate Taxpayer’s Compliance Tax Audit Taxpayer’s Awareness Tax Authority Indonesia