The Influence of Subjective Norms, Taxation Knowledge, and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya

Heru Tjaraka, Dwi Nurwicaksono

Abstract

This research aims to determine what factors affect taxpayers’ compliance in fulfilling their tax obligations. The three factors studied are subjective norms, taxation knowledge, and perception of the personal taxpayer’s financial condition in KPP Pratama Mulyorejo Surabaya. The hypothesis testing in this study uses multiple linear regression analysis. Its results show that all the independent variables have a significant effect on the dependent variable. The conclusion from this study is that subjective norms, taxation knowledge, and perception of the individual taxpayer’s financial condition affects the level of taxpayers’ obedience in fulfilling their tax obligations in KPP Pratama Surabaya Mulyorejo.

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Paper Citation


in Harvard Style

Tjaraka H. and Nurwicaksono D. (2018). The Influence of Subjective Norms, Taxation Knowledge, and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 668-672. DOI: 10.5220/0007019606680672


in Bibtex Style

@conference{jcae symposium18,
author={Heru Tjaraka and Dwi Nurwicaksono},
title={The Influence of Subjective Norms, Taxation Knowledge, and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={668-672},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019606680672},
isbn={978-989-758-339-1},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Influence of Subjective Norms, Taxation Knowledge, and Perception of The Financial Condition of The Personal Taxpayer on Personal Taxpayer Compliance in KPP Pratama Mulyorejo Surabaya
SN - 978-989-758-339-1
AU - Tjaraka H.
AU - Nurwicaksono D.
PY - 2018
SP - 668
EP - 672
DO - 10.5220/0007019606680672