EAS Publisher | Taxpayer Compliance in Aceh Indonesia Province

Taxpayer Compliance in Aceh Indonesia Province

DOI : https://doi.org/10.36349/easjebm.2020.v03i07.009

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This study is to examine the factors that influence taxpayer compliance. Tax amnesty, reform of the tax administration system and understanding tax regulations are the factors that encourage increased taxpayer compliance. This study was conducted on corporate taxpayers and individual taxpayers registered on the Banda Aceh Primary Tax Service Office. Sampling used simple random sampling and it is obtained 379 samples. The time span in data collection starts from 10 June to 2 September 2019. Hypothesis testing is done using the multiple linear regression analysis approach. This study found that tax amnesty, reform of the tax administration system and understanding tax regulations have a positive effect on taxpayer compliance

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