The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance

Abstract

This research was conducted to examine the influence of tax knowledge, self assessment system and tax awareness on taxpayer compliance in Banda Aceh City. The sampling technique used is simple randaom sampling that is a simple random sampling, so that the obtained sample of 100 respondents. Knowledge taxation, self assessment system and tax awareness both simultaneously and partially significant effect on taxpayer compliance in Banda Aceh City. Variation of taxation knowledge, self assessment system and tax awareness affect the taxpayer compliance variation of 93.1 percent and the rest of 6.9 percent influenced by other variables outside this research model. In improving taxpayer compliance within Banda Aceh City government is required to socialize the importance of taxes for development so that it will create awareness of taxation and public knowledge in paying taxes.