Tax Socialization For Corporate Taxpayer, Is It Important?

Petrus Paternus Wogo; Agustin Fadjarenie; Deden Tarmidi

doi:10.24912/ja.v27i2.1364

Authors

Petrus Paternus Wogo Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia
Agustin Fadjarenie Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia
Deden Tarmidi Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia

DOI:

https://doi.org/10.24912/ja.v27i2.1364

Keywords: Tax Knowledge; Perceptions of Reduced Tax Rates; Perceptions of Modernization of Tax Administration; Tax Compliance; Corporate Taxpayers.

Abstract

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.

Author Biographies

Petrus Paternus Wogo, Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia

petruswogo@gmail.com

Agustin Fadjarenie, Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia

agustin.fadjarenie@mercubuana.ac.id

Deden Tarmidi, Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia

deden.tarmidi@mercubuana.ac.id

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