The Impact of Power of Authority to Tax Compliance: A Case Study on the Indonesian Banking Industry

Erwin Harinurdin

2019

Abstract

Compliance with taxpayers can be measured using the perspective of the authority of the tax authority to obtain more complete results. This study aims to analyze the effect of the influence of the tax authority on tax 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 tax compliance. Taxpayer's trust in the administration and power of the tax authority is essential. The results of this study will be able to extend the theory to power authority and tax compliance. Tax authorities must control their influence and power. This study only focuses on the perspective of taxpayer behaviour.

Paper Citation

in Harvard Style

Harinurdin E. (2019). The Impact of Power of Authority to Tax Compliance: A Case Study on the Indonesian Banking Industry. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 559-566. DOI: 10.5220/0010704900002967

in Bibtex Style

@conference{icvhe19,
author={Erwin Harinurdin},
title={The Impact of Power of Authority to Tax Compliance: A Case Study on the Indonesian Banking Industry},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={559-566},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010704900002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - The Impact of Power of Authority to Tax Compliance: A Case Study on the Indonesian Banking Industry
SN - 978-989-758-530-2
AU - Harinurdin E.
PY - 2019
SP - 559
EP - 566
DO - 10.5220/0010704900002967