THE EFFECT OF INSTUTUIONAL, DEMOGRAPHIC, AND ORGANIZATIONAL INERTIA ON TAX COMPLIANCE : EVIDENCE FROM DKI JAKARTA PROVINCE
Endra Iraman, Prof. Sangyub Ryu, Ph.D
2013 | Tesis | S2 Magister Ek.Pembangunan-
This research investigates the factors determine tax compliance in Indonesia, especially in DKI Jakarta Province. As the purpose of this paper, this research presents and discusses several factors from institutional factors (workload), demographic factors (gender), and organizational inertia and the relation between those factors and tax compliance. The finding in this research is workload may affect positively tax compliance. In gender, the research discovers that gender could not influence the level of tax compliance. Finally, this research finds that the organizational inertia could happen in DGT’s performance.
Kata Kunci : institutional factors, demographic factors, organizational inertia, tax compliance