The Role of Knowledge on Basic Tax Concepts and Types of Taxes in Tax Compliance

Abstract

This research aims first to know whether there is the influence of tax knowledge on taxpayer compliance with tax fairness perceptions as intervening variables. The second objective to know whether there is a difference in knowledge, perception of fairness and the level of compliance among taxpayers and tax consultants. In this study, sampling was conducted using purposive sampling. Taxpayers are sampled taxpayer or individual taxpayer who is being handed tax return period in June 2007 between the dates 10-20 through counter service TPT (Place of Integrated Services) in the tax office of Surakarta. While for the sample is derived from several consultants Public Accounting Firm (KAP) which opened the service tax consultant, in addition to the prospective consultants who are trained Tax Brevet also be sampled. This study used Multiple Regression analysis tool. The results of this study indicate that there are a significant influence tax knowledge and perception of tax fairness to the level of tax compliance.