The Effect of Taxpayer Awareness, Tax Services, Value Added Tax Understanding on Corporate Taxpayer Payment Compliance



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Submitted Mar 7, 2022
Published Jul 14, 2022
10.24018/ejbmr.2022.7.4.1350

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The research examines the effect of taxpayer awareness, the influence of taxation services, and understanding of value added tax (VAT) to how taxpayers comply with the payment of the corporate taxpayers in South Badung. The main objective of this study is corporate taxpayers who are registered in the South Badung Tax Office, the sampling technique used is purposive sampling, with 100 respondents. The data analysis technique used to test hypotheses in this study was multiple linear regression analysis. The results showed that the mandatory Awareness variable, Taxation service, understanding of value added tax had a positive and significant effect on compliance with taxpayer payments.

Keywords: compliance, taxpayer awareness, taxation services, value added tax

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