Open Access and Peer-reviewed
Home Journal Issues Guide for Authors Editorial Board Aims & Scope About Journal News & Announcements


Research Article 


Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based

Sabaruddin.

Abstract
The purpose of this study is to obtain empirical evidence of the factors that influence individual taxpayer compliance. The research design was used quantitative with primary data. Respondents in this study were financial manager, accounting manager and tax managers from company registered in he MM2100 Industrial Area which amounted to 219 people.Data analysis was performed by using Sequential Equation Modeling (SEM) software - Lisrel Ver. 8.70 with a tolerable error rate of 5%. The results showed that the perception of corruption and fiscus services had no effect on taxpayer compliance. However, tax sanctions have a positive and significant effect on taxpayer compliance. The indirect effect through the mediating variables both perceptions of corruption, fiscis service, and tax sanctions has a positive and significant effect on taxpayer compliance

Key words: Corruption, fiscus services, tax sanctions, self-assessment system and compliance, learning and education


 
ARTICLE TOOLS
Abstract
PDF Fulltext
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Sabaruddin
on Google
on Google Scholar


How to Cite this Article
Pubmed Style

Sabaruddin. Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. EEO. 2021; 20(5): 564-573. doi:10.17051/ilkonline.2021.05.60


Web Style

Sabaruddin. Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. http://ilkogretim-online.org//?mno=54641 [Access: April 09, 2021]. doi:10.17051/ilkonline.2021.05.60


AMA (American Medical Association) Style

Sabaruddin. Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. EEO. 2021; 20(5): 564-573. doi:10.17051/ilkonline.2021.05.60



Vancouver/ICMJE Style

Sabaruddin. Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. EEO. (2021), [cited April 09, 2021]; 20(5): 564-573. doi:10.17051/ilkonline.2021.05.60



Harvard Style

Sabaruddin (2021) Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. EEO, 20 (5), 564-573. doi:10.17051/ilkonline.2021.05.60



Turabian Style

Sabaruddin. 2021. Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. Elementary Education Online, 20 (5), 564-573. doi:10.17051/ilkonline.2021.05.60



Chicago Style

Sabaruddin. "Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based." Elementary Education Online 20 (2021), 564-573. doi:10.17051/ilkonline.2021.05.60



MLA (The Modern Language Association) Style

Sabaruddin. "Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based." Elementary Education Online 20.5 (2021), 564-573. Print. doi:10.17051/ilkonline.2021.05.60



APA (American Psychological Association) Style

Sabaruddin (2021) Antesedents for Individual Tax Compliance by self Assessment System Mediated: Learning and Education Based. Elementary Education Online, 20 (5), 564-573. doi:10.17051/ilkonline.2021.05.60








AUTHOR LOGIN

REVIEWER LOGIN

Indexed
&
Abstracted


Indexing

İlköğretim Online (IOO) - Elementary Education Online (EEO) is indexed in:


ABOUT JOURNAL
POLICIES
STATEMENTS