THE EFFECT OF TAX SOCIALIZATION ON TAXPAYER COMPLIANCE IN BANDUNG

• Main Author: Wahyu Pangestika, Bethari
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/55080
• Institution: Institut Teknologi Bandung

Lack of socialization of taxation can lead to ignorance of tax knowledge and consequently noncompliance with regulations. Lack of adequate tax facilities and infrastructure also results in a lack of motivation to report taxes. The higher the level of taxpayer compliance, the higher the level of tax success. Thus the tax target can be achieved. This study aims to determine the expectations of taxpayers on tax socialization and to analyze the effect of tax socialization on taxpayer compliance in the city of Bandung. The research method used is quantitative, with descriptive and causal research types. Sampling with the simple random sampling method with a sample of 400 people. The results of the descriptive analysis shows that the tax socialization variable is in a good category. Likewise, the taxpayer compliance variable is included in the good category. The results of regression analysis and the coefficient of determination show that tax socialization has a positive effect on taxpayer compliance and it also add on the significance to taxpayer compliance in Bandung.