Universitas Indonesia Conferences, The 4th International Conference of Vocational Higher Education

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The Impact of Power of Authority to Tax Compliance.
Erwin - Harinurdin

Last modified: 2019-09-19


AbstractCompliance with taxpayers can be measured using the perspective of the authority of the tax authority to obtain more comprehensive results. This study aims to analyze the effect of the tax authority on taxpayer compliance. The approach of this research is the mix methods approach namely quantitative and qualitative methods. Qualitative is used to enrich the analysis of the results of quantitative data processing. This study obtained results that the authority of the tax authority influences taxpayer compliance. Trust in authority is an individual opinion or social groups in general that the tax authority works to provide public goods. Taxpayer's trust in the authority and power of the tax authority is very necessary. Tax authorities must control their authority and power. This study only focuses on the perspective of taxpayer behavior


Keywords: power authority, taxpayer compliance

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