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The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta

Author

Listed:
  • Wening Estiningsih

    (Indraprasta PGRI University, Jakarta-Indonesia)

  • Juni Mashita

    (Indraprasta PGRI University, Jakarta-Indonesia)

  • Sidik Lestiyono

    (Gunadarma University, Jakarta-Indonesia)

Abstract

Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on discipline in paying taxes in Jakarta. The population in this study was individual taxpayers who work as lecturers on two campuses located in Jakarta. The number of respondents involved in the study was 56 people. The analysis method used is descriptive statistics. The results of the study show that the perception of the benefits of paying taxes will affect the willingness of the community (especially taxpayers) to pay taxes on time. So that in increasing the discipline of society, especially taxpayers, the Government needs to provide concrete examples of development that directly impact and can be felt by the community.

Suggested Citation

  • Wening Estiningsih & Juni Mashita & Sidik Lestiyono, 2019. "The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 8(3), pages 16-21, September.
    • Handle: RePEc:sph:rjedep:v:8:y:2019:i:3:p:16-21
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    References listed on IDEAS

    as
    1. Quick, Reiner & Meuwissen, R., 2019. "The Effects on Non-Audit Services on Auditor Independence: An Experimental Investigation of Supervisory Board Members’ Perceptions," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 119046, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. repec:sph:rjedep:v:4:y:2017:i:6:p:73-85 is not listed on IDEAS
    3. Dhian Tyas Untari & Ricky Avenzora & Dudung Darusman & Joko Prihatno & Harnios Arief, 2017. "Betawi Traditional Cuisines; Reflection the Native Culture of Jakarta (Formerly Known as Batavia)," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 6(4), pages 73-85, December.
    4. Meuwissen, Roger & Quick, Reiner, 2019. "The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    Tax; perception; discipline; Jakarta;
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