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Analysis of individual tax compliance in Jakarta and assesment of corresponding government's strategy

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This research intends to identify and analyze factors that drive tax compliance decision of the individuals residing in Jakarta. It is imperative that individuals acknowledge this driver so they can make improved decisions. The researcher will also assess whether the tax authority focus on the right compliance driver in their strategies to reduce the gap between the targeted tax collection and the actual tax collections from individual taxpayers. This research will apply qualitative and quantitative research method. Primary data will be based on survey result and will be analyzed with SPSS Ver.17 and Amos Ver.16, while secondary data will be collected from books and internet. Three factors influencing tax compliance decision are selected by the researcher: awareness for registering as taxpayer, knowledge on tax filing obligation, and tax moral. The amount of information and education given by the tax authority which largely depends on their advertising and campaigns, are found to be the most influencing variable of tax compliance decision under the taxpayer registration obligation awareness factor. From the survey, 79.21% of respondents choose to register as taxpayer and file their tax returns annually, however they are reluctant to declare their actual financial statements. In conclusion, in order to raise individual tax compliance in declaring their actual income, tax authority must boost their effort in providing sufficient information and education to the taxpayers.

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Availability

M00164

(wh)

Available

Detail Information

Series Title

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Call Number

164

Publisher

: Swiss German University., 2010

Collation

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Language

English

ISBN/ISSN

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Classification

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Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

MBA

Specific Detail Info

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Statement of Responsibility

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