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Factors Affecting the Tax Compliance Level of the Tax Payers

机译：影响纳税人税收级别的因素

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摘要

This study aims to determine the effect of tax socialization, taxpayer morality and the modernization of the tax administration system on the level of individual taxpayer compliance in fulfilling their tax obligations. The research method used in this research is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at the Pratama Singaraja Tax Office. The population in this study were all individual taxpayers registered at KPP Pratama Singaraja, totalling 72,847 people. The sample size in this study used a table to determine the number of samples from Issac. Based on the formula table made by Isaac and Michael with the error rate set at 5%, the sample size is 346 respondents. So that the number used is 346 individual taxpayers who are registered at the Singaraja Pratama Tax Office. Probability sampling technique is a technique in taking samples. The data were then analysed by several analyses including descriptive statistics, classical assumption tests and multiple regression analysis with data presentation assisted by the SPSS 20 program. The results of this study indicate that the tax socialization variables (X_1), taxpayer morality (X_2), and the modernization of the tax administration system (X_3) each has a positive and significant effect on the level of WPOP compliance (Y).
机译：本研究旨在确定税收社会化，纳税人道德和税务管理系统现代化对履行税务义务的遵守水平的影响。本研究中使用的研究方法是具有从问卷数据获得的主要数据的定量研究方法，该数据使用李克特量表测量。这项研究是在Pratama Singaraja税务局进行的。本研究中的人口是在KPP Pratama Singaraja注册的所有纳税人，共计72,847人。本研究中的示例大小使用表来确定来自Issac的样本数量。基于由ISAAC和Michael制造的公式表，误差率设定为5％，样品大小为346受访者。因此，所用的数字是346个单独的纳税人，他们在Singaraja Pratama税务局注册。概率采样技术是采用样品的技术。然后通过包括描述性统计数据，经典假设测试和多元回归分析的多个分析分析数据，该数据呈现由SPSS 20程序辅助的数据呈现。本研究的结果表明，税收社会化变量（X_1），纳税人道德（X_2）以及税收管理系统的现代化（X_3）各自对WPOP遵从性的水平具有积极和显着影响（Y）。

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