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The effect of audit rate on taxpayers compliance in Indonesia
| Content Provider | Scilit |
|---|---|
| Author | Sari, Serly Puspita Nugrahanto, Arif |
| Copyright Year | 2020 |
| Description | One of the main problems of not achieving the tax revenue target is that the existing tax policies have not been able to encourage compliance. One of the strategies used by the tax authority to minimize the noncompliant taxpayers is conducting an audit. How much impact a tax audit has on compliance is the main issue of this study. Using the OLS to estimate the impact of audit rate on tax compliance, the study adopted Birskyte (2013). The dependent variable is corporate taxpayer compliance, and the independent variable is the audit rate. The findings of this study are that audit rate has a significant effect on compliance, especially for corporate taxpayers. This study also suggests that an increase of 1 percentage point in the audit rate will increase income tax 1.37 percentage points, reported by the Corporate Taxpayer in Indonesia. Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2019-0-07172-6&isbn=9780367822965&doi=10.1201/9780367822965-78&format=pdf |
| Ending Page | 390 |
| Page Count | 5 |
| Starting Page | 386 |
| DOI | 10.1201/9780367822965-78 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2020-08-07 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Indonesia Percentage Point Audit Rate Taxpayer Compliance Corporate Taxpayers |
| Content Type | Text |
| Resource Type | Chapter |
