THE EFFECT OF TAXATION KNOWLEDGE, MORAL OBLIGATIONS, TAX SANCTIONS AND QUALITY OF SERVICE ON COMPLIANCE UNDERGROUND WATER TAX PAYABLE IN REVENUE BODIES DENPASAR CITY AREA L.G.P Sri Eka Jayanti (1) Ida Bagus Made Putra Manuaba (2) I Ketut Puja Wirya Sanjaya (3)
Faculty of Economic and Bussiness
Abstract
Abstract
All regions in Indonesia are expected to explore the potential for regional income through local taxes. Efforts to optimize the provision of funds from local tax sources and from local levies. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, moral obligations, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this research is multiple linear regression analysis which is processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral obligations, tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency.
Keywords: Tax knowledge, moral obligation, tax sanctions, service quality, and taxpayer compliance.
Topic: Strategi Kebijakan Penanggulangan Kemiskinan Ditengah Pandemi Covid-19 di Bali
