The Correlation of Information Technology, Taxpayer Socialization, Taxpayer Knowledge and Taxpayer Compliance

Abstract

Taxpayer Compliance is one of important factor in the modern tax system. But it is not easy to be realized, because the people have not been obedient to meet obligations in the event register as a taxpayer, pay and report their tax liabilities. This study examines the level of tax payers’ compliance that is registered in Tax Office East Jakarta. The reason for choosing utilization of information technology, tax socialization and tax knowledge is that the taxpayers are very familiar with the technology in carrying out daily tasks or business purposes such as using of the internet, laptop or computer. Thus, it is expected that the tax liability can be done easily using information technology. This study uses a quantitative approach, with a focus on measurement and description of the relationship between the use of information technology, taxpayer socialization and taxpayer knowledge on taxpayer compliance. But by no means completely ignoring the qualitative approach, especially to explain the results of measurements using statistical analysis tools. The result is Information technology, taxpayer socialiation and taxpayer knowledge have positive and significant impact on the Taxpayer Compliance