Tax Administration Reform: Impact of Taxpayers’ Trust and Power of Tax Authority on Taxpayer Compliance

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Abstract

Referring to slippery framework, taxpayer compliance can be measured using taxpayer trust and power of tax authority in order to obtain comprehensive output. This research is addressed to analyze taxpayer’s trust and power of tax authority of Large Tax Office Two as well as analyzing the impact of taxpayer’s trust and power of tax authority towards taxpayer compliance. The research employs mixed methods approach. In quantitative side, this research collected data from questionnaire and is processed using descriptive statistics, regression, and coefficient determination tests. In qualitative side, this research collected the data from interview and was processed for triangulation objective and enriching output obtained from quantitative approach. This research revealed that taxpayer’s trust and power of tax authority lie on different level and performed significant impact on taxpayer compliance by 57.2% in Large Tax Office Two. It is suggested that Large Tax Office Two needed to control its authority and power to prevent it from being either weak or arrogant
Original languageEnglish
Title of host publicationProceedings of the 1st International Symposium on Indonesian Politics
Place of PublicationSemarang, Indonesia
PublisherEAI
ISBN (Print)978-1-63190-194-2
Publication statusPublished - 25 Sep 2019

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