THE EFFECT OF UNDERSTANDING OF TAX ACCOUNTING, SERVICE QUALITY OF TAX OFFICERS, AWARENESS OF TAXPAYERS AND TRANSPARENCY IN TAXATION TOWARD OBEDIENCE OF CORPORATE TAXPAYERS IN BENGKULU CITY

Sriwirdharmanelly, Sriwirdharmanelly (2014) THE EFFECT OF UNDERSTANDING OF TAX ACCOUNTING, SERVICE QUALITY OF TAX OFFICERS, AWARENESS OF TAXPAYERS AND TRANSPARENCY IN TAXATION TOWARD OBEDIENCE OF CORPORATE TAXPAYERS IN BENGKULU CITY. In: ASEAN Economic Community 2015: Issues and Challenges, 9-10 Oktober 2013, IPB Internatonal Convention Center (IICC).

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Abstract

The purpose of the research was to analyze the influence of the understanding of tax accounting, service quality of tax officers, awareness of taxpayers, and transparency in taxation toward obedience of corporate taxpayers in Bengkulu City. The sample were corporate taxpayer in Bengkulu City which taken by simple random sampling. The sample were 50 respondents. The method of the data analysis used multiple regression analysis. The result from the data analysis showed that understanding of tax accounting, the service quality of tax officers, the awareness of taxpayer and transparency taxation had positive and significant effect toward obedience of corporate taxpayers.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Journal
Depositing User: 021 Nanik Rahmawati
Date Deposited: 19 Mar 2014 09:20
Last Modified: 19 Mar 2014 09:20
URI: http://repository.unib.ac.id/id/eprint/6682

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