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Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View

Authors: Kustiawan, Memen; Prawira, Ida Farida Adi; Zulhaimi, Hanifa;

Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View

Abstract

{"references": ["Braithwaite, V. (2007).Taxation and Good Governance.University House Lecture and House Dinner Series, AustralianNational University, Canberra.www.vab.anu.edu.au/present/taxunihouse.pdf", "Chattopadhyay, S. and Das-Gupta, A. (2002). The Compliance Cost of the Personal Income Tax and Its Determinants.Report to the National Institute of Public Finance and Policy, New Delhi.", "Csontos, L., Kornai, J. and T\u00f3th, I.G. (1998). Tax Awareness and Reform of the Welfare State: Results of a HungarianSurvey. Economics of Transition, 6, 287-312. http://dx.doi.org/10.1111/j.1468-0351.1998.tb00050.x", "Cullis, J.G., & Lewis, A. (1997).Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology 18, 305-321."]}

The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.

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Keywords

government treasurers, tax compliance,, tax knowledge, tax morale,

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This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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