ANALYSIS OF THE INFLUENCE OF TAXPAYER COGNITIVE MOTIVATION, TAX AWARENESS, TAX COUNSELING COMMUNICATION TECHNIQUES AND THE BENEFITS OF TAX PAYER ON THE INTEREST OF INDIVIDUAL TAXPAYERS IN PARTICIPATING TAX COUNSELING IN SURABAYA

Title: ANALYSIS OF THE INFLUENCE OF TAXPAYER COGNITIVE MOTIVATION, TAX AWARENESS, TAX COUNSELING COMMUNICATION TECHNIQUES AND THE BENEFITS OF TAX PAYER ON THE INTEREST OF INDIVIDUAL TAXPAYERS IN PARTICIPATING TAX COUNSELING IN SURABAYA

Author: Wuyung Dwi Sayekti

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The objective of the recent research is to investigate whether the taxpayers' Cognitive Motivation, Taxpaying Awareness, Communication Technique used to Deliver an Illumination and Benefit of Illumination significantly affect the Taxpayers Interest to Follow the Illumination, both partially and simultaneously. The research was carried out at ten Tax Offices existing in the Regional Office of Directorate General of Taxes I East Java. A size of sample was determined using the Slovin formula, including 388 respondents that were drawn randomly using the Stratified Random Sampling method. The data were collected by survey and then analyzed using correlation analysis and multiple linear regression techniques. The results showed that, first, it was found that both partially and simultaneously the Taxpayers Cognitive Motivation, Taxpaying Awareness, Communication Used to deliver Illumination and Benefit of Illumination were significantly and positively correlated with the interest to follow the illumination. Second, the cognitive motivation positively influences the taxpayers' interest to follow the illumination. Third, the taxpaying awareness positively affected the taxpayers' interest to follow the illumination. Fourth, the way in which the illumination was communicated positively influenced the taxpayers' interest to follow the illumination. And finally, the benefit of illumination was also positively related to the taxpayers' interest in engaging in the tax illumination.

Keywords: Cognitive motivation, taxpaying awareness, communication technique used to deliver illumination, benefit of illumination, interest to engage in the tax illumination.

Sources: http://repository.unair.ac.id/34501/