The Analysis Of Factors That Influence The Complience Level Of Clothing Business Person Toward The Tax Legislation

Abstract

The objective of this research is to examine the influence of taxpayers’ knowledge and understanding about the existing tax regulation, perception about the tax utilization, the perception about the tax tariff, and the perception about the punishment to the taxpayer’s compliance toward the tax legislation partially and simultaneously. The samples in this research consist of 36 clothing business person that involved in KICK community. This study tests three hypotheses related to the influence of taxpayers’ knowledge and understanding about the existing tax regulation, perception about the tax utilization, the perception about the tax tariff, and the perception about the punishment to the taxpayer’s compliance toward the tax legislation. Data obtained were analyzed by using multiple regression analysis. The results of this study indicate that: (1) taxpayers’ knowledge and understanding about the existing tax regulation does not significantly influence the taxpayer compliance (2) perception about the tax utilization significantly influence the taxpayer compliance (3) the perception about the tax tariff does not significantly influence the taxpayer compliance (4) the perception about the punishment significantly influence the taxpayer compliance. Key Words: Taxpayers’ knowledge and understanding about the existing tax regulation, perception about the tax utilization, perception about the tax tariff, the perception about the punishment, tax compliance