Trust in the Government, Tax Knowledge, Religiusity and Perceptions of Tax Sanctions on Tax Compliance

Abstract

Tax compliance has long been a problem for governments around the world, including Indonesia. Trust in the government can be understood as something reciprocal and reciprocal that must be carried out by both parties, namely the government itself and the community and applies reciprocally. Responsive government that will have an impact on taxpayers, information received by taxpayers, even the attachment of taxpayers to their religion can control taxpayers in acting even in the imposition of sanctions received by taxpayers that affect tax compliance in Indonesia. Trust in government, Knowledge of taxation, this study uses quantitative data using a questionnaire distributed online (google form) to 99 samples registered at KPP Pratama Cikarang. The data collection technique used the accidental sampling technique. The results of the data analysis showed thatTrust in government, Knowledge of taxation, religiosity and perception of tax sanctionspositive and significant effect on the compliance of individuals registered with KPP Pratama Cikarang

Keywords:Trust in Government, Knowledge of Taxation, Religiosity, Perception of Tax Sanctions, Tax Compliance

DOI: 10.7176/RJFA/13-6-04

Publication date:March 31^st 2022