Department of Account, Economic Faculty, University of Widya Gama Mahakam, Samarinda, East Kalimantan, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 18(02), 1129-1138
Article DOI: 10.30574/wjarr.2023.18.2.0953
Received on 10 April 2023; revised on 22 May 2023; accepted on 24 May 2023
This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regression analysis was accomplished. The study outcome has afforded discovery that follows the study exemplary that has been physique as 1) This study has been can to arrange an analytical typical of the effect of taxation behavior (with a proportion of awareness of tax, service of tax, and sanction of tax on tax payments in the East Kalimantan income taxpayer; 2) To establish an analytical model around the consequences of tax behavior on tax payment following the self-assessment system adopted by Indonesia; and 3) Adjustable with Law No. 28, Article 1 on prevalent arrangement and taxation conduct [25]. The study amends falsity in the research volatile, which comprehensively determines one value of the tax behavior variable. Then it is tested for its effect on tax payment in East Kalimantan income taxpayers with a control variable with gender, age, education level, and works.
Tax behavior; Tax knowledge; Tax service; Tax sanction; Tax payment
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Martinus Robert Hutauruk. The influence of taxation behavior on income tax payment. World Journal of Advanced Research and Reviews, 2023, 18(2), 1129-1138. Article DOI: https://doi.org/10.30574/wjarr.2023.18.2.0953