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.
| Original language | English |
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| Title of host publication | Proceedings of the 4th International Conference of Vocational Higher Education (ICVHE 2019) - Empowering Human Capital Towards Sustainable 4.0 Industry |
| Pages | 559-566 |
| DOIs | |
| Publication status | Published - 2019 |
| Event | The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry” - Manado, Indonesia Duration: 5 Aug 2019 → 7 Aug 2019 |
Conference
| Conference | The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry” |
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| Period | 5/08/19 → 7/08/19 |
Keywords
- Power authority
- tax compliance