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

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