Yozi Aulia Rahman, FEB Ekonomi Pembangunan (2021) Taxpayers Compliance Determinants Using Fischer Model. Efficient, 4 (2). pp. 1253-1262. ISSN 2655-6197

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Abstract

This study aimed to analyze factors influencing person's taxpayer compliance in paying Granting Income tax (PPh 21) in Semarang City. It was in form of a descriptive quantitative approach. The type of data used in this study was primary data collected using survey method. 9 independent variables and one dependent variable were involved in this investigation and further analyzed using multiple regression analysis using SPSS 25. It was found that gender influenced taxpayer compliance, while each of the gender had no significant difference. The level of education had a positive effect on taxpayer compliance, the effectiveness of the taxation systems had no effect, the possibility of detection and penalties had a negative and significant effect on taxpayer compliance, tax rates did not have a significant effect on taxpayer compliance, tax system justice had no significant effect significant on taxpayer compliance, social environment had a positive and significant impact on taxpayer compliance, and opportunities for non-compliance had a negative and significant impact on taxpayer compliance. The last, income levels had a positive and significant impact on taxpayer compliance.

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