THE EFFECT OF TAX REFORM PRACTICES AND TAX AUDIT INTENSITY ON TAXPAYER COMPLIANCE AND PERCEPTIONS – International Journal of Education, Business and Economics Research (IJEBER)

Title: THE EFFECT OF TAX REFORM PRACTICES AND TAX AUDIT INTENSITY ON TAXPAYER COMPLIANCE AND PERCEPTIONS

Authors:
Iskandar, Yana Ulfah and Irwansyah

Abstract:
This study aims to analyze the impact of tax reform practices and the intensity of tax audits on taxpayer compliance and perceptions in Indonesia. Using a sample of 117 respondents, the data were analyzed using structural equation modeling (SEM). The results of the study found that Tax Reform Practices and Tax Audit Intensity had a significant and positive effect on Taxpayer Compliance. In contrast, Tax Reform Practices and Tax Audit Intensity have no significant effect on Taxpayer Perceptions. These results contribute to the development of literature in the field of taxation.

Keywords: Tax reform practices, the intensity of tax audits, taxpayer compliance, taxpayer perceptions.

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