Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak

Gandy Wahyu Maulana Zulma, Lutfi Lutfi, Muhammad Gowon


The aim of this study to investigate empirical evidence about the fundamental perceptions of taxpayers related to tax administration and tax policy on tax compliance. This research is a quantitative study using a questionnaire in 5 Likert scales. The sample of observations in this study amounted to 110 respondents with different backgrounds. The results of this study indicate that there is a proven positive effect between the fundamental perceptions of taxpayers from administrative factors and tax policies on tax compliance. The higher the taxpayer's perception of the tax administration and government tax policy, the higher the taxpayer's motivation to comply with it.


Tax Administration; Tax Compliance; Tax Policy; and Perceptions of Taxpayers

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