The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance
DOI:
https://doi.org/10.51601/ijersc.v3i4.411Abstract
This research is intended to gain insight of the partial and simultaneous influence of tax socialization, tax
knowledge, and tax morale to tax compliance on taxpayer in KPP Pratama, Bandung. This research as a method
of causal explanatory, with linear regression analysis. This research is using questionnaire as an instrument, that
developed according to the theoretical framework, and was considered valid and reliable enough. The population
was the small and middle enterprises in Bandung, on the 2016 year.The sampling used was probabilistic
sampling, using simple random sampling methods.The researcher was using the data from 100 taxpayer randomly
assigned from all Bandung KPP Offices.According to the result of the study, it is found that there is a significant
effect of tax socialization, tax knowledge, and tax morale. Thus, the researcher advises to the KPP and Tax
Directorate, as the governmental body that manages the tax.The organization is advised to routinely uses tax
socialization, tax knowledge, and doing routine training to increase the tax morale, as an effort to increase the
taxpayer’s compliance.
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