Title:
VOLUNTARY COMPLIANCE INDIVIDUAL TAXPAYER: PERSONALITY INTELLECTUAL FACTOR

Authors:
Supriyati and Kadek Pranetha Prananjaya

Abstract:
This study aims to examine the variables of tax knowledge, accounting knowledge and tax awareness of the intentions and motives of behaving tax obediently on individual taxpayers in the Regional Office of Directorate General of Taxes East Java Indonesia. Subservient behavior within the taxpayer is influenced by their intellectual personality. When taxpayers have high knowledge, good perceptions of government, and high tax awareness ,it will have the effect on creating voluntary compliance. The respondents who are willing to fill out the questionnaire is 176 people. Tests conducted include the validity and reliability test, classical assumption test and hypothesis testing. The results of hypothesis 1 testing, with regression test shows that the variables of accounting knowledge and tax awareness have influence on the intention of tax obedient behavior. whereas, the result of hypothesis testing 2 shows only the variable of tax awareness that has an effect on the motive of behaving obediently tax. This suggests that various ongoing improvement efforts undertaken by the government are still not optimal in creating voluntary taxpayer compliance