TAX AUDIT AND COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS

INFO ARTHA

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Field Value
 
Title TAX AUDIT AND COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS
 
Creator Nugrahanto, Arif
Cahyono, Dwi Ardika
 
Subject Tax Audit; Tax Compliance; Individual Taxpayers; Indonesia
 
Description This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to determine the effect of changes in taxpayer compliance after audit. The population of the research is individual taxpayers who are registered at the high-wealth individual tax office in Indonesia who submit their tax return in the period 2008 to. 2012.From the regression results, I obtain an interaction coefficient of 0.035 although only significance at α = 0.15. It shows that there is a difference in the growth of gross income reporting from taxpayers who are audited after compared to the growth in gross income reporting from taxpayers who do not undergo audit. With a coefficient of 0.035 it can be interpreted that the gross income reporting of the audited Taxpayer is 3.56 percentage points higher than those who has not been audited.
 
Publisher Polytechnic of State Finance STAN
 
Contributor
 
Date 2020-11-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/981
10.31092/jia.v4i2.981
 
Source INFO ARTHA; Vol 4, No 2 (2020): NOVEMBER EDITION; 167-172
JURNAL INFO ARTHA; Vol 4, No 2 (2020): NOVEMBER EDITION; 167-172
2581-0839
0852-6737
10.31092/jia.v4i2
 
Language eng
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/981/568
 
Rights Copyright (c) 2020 INFO ARTHA
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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