2017•Unpublished venueRequires access
Taxpayer compliance in mediating the influence of understanding and awareness of taxpayers on the success of tax revenue income
Herry Wahyudi
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Abstract
Purposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Tax