Discussion - RESULT AND DISCUSSION - THE INFLUENCE OF TAX FAIRNESS AND TAX COMPLEXITY TOWARD T

CHAPTER IV RESULT AND DISCUSSION

4.6. Discussion

Based on regression equation show that tax fairness and tax complexity has positive influence toward tax compliance. The higher the level of tax fairnessand tax complexity increases the level of tax compliance. The result is supported by the research of Richardson (2006), the research was done in 45 countries, from many variable influences tax compliance such as education, tax moral and fairness, the research found the non-compliance has the biggest determinant from tax complexity. The behavior of tax compliance most influenced by tax fairness, which is expressed by Richardson (2005) when examining perceptions of tax justice in Hongkong and Australia. Based on analysis of variance (Anova) X1 and X2 have value of F count = 25.010> 3.09 (F table with df1 = 2; df2 = 98) or seen from significance value 0.000 <0.05, so variable tax fairness and tax complexity simultaneously have a significant effect toward tax compliance.

Based on t test (determine the effect of partial independent variable), the tax fairness is significantly affect the tax compliance (significance value 0.008 < 0.05)

so hyphotesis H1: There is influence between tax fairness toward tax compliance is accepted. The result related to tax fairness and tax compliance is supported by Davies (2015) in Bori, Nigeria shown that the perception of tax fairness and personal income tax compliance has significant relationship. The result indicates that exchange with t self-interest and government influenced personal income tax compliance behavior. However, the results is contrary in accordance with Azmi and Perumal (2008) research in Malaysia. Authors tested the exchange with the government dimension which reflect tax fairness dimension is not significantly affected on tax compliance behavior. The value of exchange with government dimension on the payment of tax does not become the reason for the taxpayer to comply by paying taxes. In other words, the tax compliance behavior is not influenced by the taxpayer's fair feelings on the exchange with the government dimension. Taxpayers will still pay income taxes even if they feel fair or not with the exchange with government. Next,tax complexity is not significantly affect on tax compliance (sig. 0,054), so hyphotesis H2: There is influence between tax complexity toward tax compliance is not accepted.. The result can be explained from the respondents' education level where 69% of respondents are diploma, bachelor and post graduate, so respondent who has a higher knowledge did notfind any difficulty to follow the tax procedure or fill the tax form and it doesn’t affect their compliance to pay taxes. According to Forest (2002) in determining tax system is considered to be complex by taxpayers, the significant factor is education. As expected, when education levels increase, the perception of complexity decreases. Although respondents in this study have a high education which means having a broader knowledge, but still has no significant effect on increasing tax compliance. According to Damajanti (2015) the effect test shows that there is no significant influence between the variables of knowledge

reporting, knowledge of payment and knowledge of the calculation of taxpayer compliance. Although the government has provided several facilities that allow taxpayers to carry out their obligations more easily, such as providing a website that contains tax regulation information, it has not had a significant effect on increasing taxpayer compliance. The different result in research reported of Brainnyah (2013) findings revealed that simultaneously, taxpayer’s compliance decision to pay taxes is influenced by tax complexity. The significant negative effect is done by Oyewole (2014) the study examined effect of tax complexity and tax compliance in African self assessment environment result indicates a tax complexity has significantly negative affect on tax compliance in Africa.

CHAPTER V

CONCLUSION, LIMITATION AND RECOMMENDATION

5.1 Conclusion

Based on the results of the analysis and discussion that has been done about the effect of tax fairness and tax complexity on tax compliance can be summarized as follows:

1. Tax fairness has an influence towards tax compliance. This indicates that the higher tax fairness, then the tax compliance will be high to SMEs in Cikarang.

2. Tax complexity has no influence towards tax compliance. This indicates the higher tax complexity, then the tax compliance has no influence to SMEs in Cikarang.

5.2 Limitation and Recommendation 5.2.1 Limitation

This study has several parts that can hamper the results of research, among others, as follows:

1. This research is only conducted on taxpayers of SMEs registered in the Tax Office (KPP) Pratama Cikarang Selatan.

2. There is a limitation on the research questionnaire as there is a possibility that the sample (SMEs taxpayer) does not provide an answer that matches the real situation.

3. This study uses only two independent variables there are the influence of tax fairness and tax complexity. Researchers have not examine other independent variables that can affect individual compliance taxpayer.

5.2.2 Recommendation

There are opportunities for future research based on limitations in this research. There are several recommendations from the author that can be given based on the conclusions above, such as:

1. For KPP Pratama Cikarang Selatan should maintain integrity and justice uphold the tax itself to safeguard perception of society so that taxpayer will keep paying income tax voluntarily.

2. For further research may consider choosing a sample in some larger areas such as in West Java to get more information and make a larger contribution.

3. For further researchers who want to do similar research it is recommended to conduct research with the interview method so it is easily to understand the respondent's complaints. In addition, researchers can use independent variables with more specific dimensions such as the influence of the complexity of the tax return form that were not used in this study.

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APPENDICES

Tax Fairness Total

4 4 2 3 4 3 4 3 4 2 2 2 4 2 46

3 3 2 3 4 4 2 2 2 2 2 2 4 2 40

3 3 2 2 4 4 4 4 4 1 2 1 4 2 44

3 3 3 5 2 4 4 3 4 4 2 2 3 3 43

1 1 2 4 1 5 2 2 2 1 1 2 2 1 30

4 4 2 2 5 5 4 2 4 2 1 2 4 2 47

5 5 3 4 1 5 5 1 4 5 3 4 4 2 52

3 4 3 3 2 4 3 2 3 3 2 3 4 4 44

4 5 2 2 5 4 4 2 4 3 2 1 5 1 49

5 4 2 1 5 4 5 1 5 1 2 1 5 1 48

5 5 1 1 4 5 5 2 4 1 1 1 5 1 48

4 4 1 2 5 5 3 2 2 3 3 4 4 4 53

3 3 5 2 4 4 3 3 3 3 3 3 3 3 44

5 4 3 2 2 3 4 3 2 2 1 2 4 2 37

5 4 2 3 3 2 3 5 2 2 3 3 4 3 47

3 2 5 2 2 4 3 1 4 1 3 2 2 1 33

5 4 3 1 4 5 4 2 5 2 2 1 5 2 49

4 5 2 2 5 5 4 1 3 2 1 2 4 1 45

4 3 4 4 3 4 5 3 4 3 2 4 4 3 48

1 1 5 3 2 5 1 3 2 3 3 3 4 3 37

3 3 2 3 4 4 4 2 4 4 2 3 4 2 47

4 4 3 2 2 4 4 2 2 2 3 4 4 2 43

3 3 2 2 4 3 4 3 3 2 3 2 3 2 42

4 4 5 3 5 4 1 4 4 2 5 5 5 5 54

2 2 2 4 4 5 2 1 2 1 2 1 2 2 35

3 3 3 3 3 4 2 3 3 3 2 2 3 3 41

2 5 3 1 3 5 3 1 4 2 3 3 4 1 42

2 2 2 2 4 2 2 2 2 2 2 2 2 2 34

4 4 2 2 4 4 4 2 4 2 2 2 4 2 46

4 3 2 3 5 3 2 1 2 3 2 2 3 2 39

5 5 1 3 5 1 3 1 3 3 3 3 3 3 46

3 2 2 5 5 5 1 5 1 3 2 1 3 1 40

2 2 4 2 1 5 3 3 3 3 2 2 3 5 41

4 4 1 1 5 4 5 2 5 2 2 2 4 1 49

5 4 1 2 5 4 4 2 4 1 2 1 5 2 48

4 5 1 1 5 5 5 1 5 1 1 1 5 1 49

4 5 2 1 5 4 5 2 5 2 1 1 4 2 48

4 4 1 2 5 4 5 2 5 2 2 1 4 2 49

4 4 2 4 4 4 4 1 4 1 2 1 4 2 43

5 2 1 1 2 5 5 1 2 1 1 1 5 1 41

2 4 1 1 5 2 4 1 1 2 2 4 5 1 42

4 4 5 5 5 1 5 5 2 2 1 2 2 5 44

3 3 3 3 3 3 3 3 3 3 3 3 3 3 42

4 4 1 3 5 4 3 2 4 1 2 3 4 2 46

5 2 4 1 1 5 3 3 3 4 3 4 4 5 49

5 4 2 2 4 5 4 1 4 2 2 2 3 3 47

4 5 2 2 5 4 4 1 3 2 3 3 4 3 49

4 3 2 2 3 5 4 3 5 3 2 3 4 2 50

4 3 2 3 4 4 3 1 3 2 3 2 3 2 41

4 4 3 3 5 4 2 2 2 2 3 2 4 3 42

4 5 2 3 4 4 5 2 4 3 2 2 4 3 49

3 4 2 3 3 4 3 2 3 2 3 2 4 2 43

3 4 3 3 4 4 4 2 4 2 2 2 4 2 44

4 4 1 2 3 4 5 2 4 1 1 2 4 1 45

4 3 4 2 3 3 3 2 2 2 2 2 4 2 38

4 4 3 2 3 4 3 2 3 2 3 2 2 2 41

4 3 2 4 2 4 3 2 4 3 4 2 4 2 45

4 4 2 4 4 3 4 2 4 3 2 2 4 2 46

4 4 2 2 4 4 3 4 5 2 2 2 4 2 48

4 4 3 2 4 3 4 3 4 3 2 3 4 3 48

4 3 4 4 2 3 2 2 4 2 2 2 4 2 37

4 4 4 2 3 5 4 3 4 2 3 4 4 4 51

4 4 1 2 5 5 2 4 2 3 2 3 4 4 52

2 2 5 4 5 5 3 2 3 4 2 2 5 2 43

5 5 2 2 1 5 5 5 5 1 5 5 5 5 60

4 4 4 2 2 5 4 3 4 4 2 4 5 4 52

5 5 5 3 5 5 4 2 4 4 1 2 5 3 51

4 3 2 3 2 5 3 2 4 4 1 3 2 3 45

2 2 1 2 2 5 3 3 2 1 1 1 2 2 36

5 4 5 2 5 5 4 2 4 4 1 2 4 2 48

4 3 4 3 5 4 4 2 5 5 4 4 2 5 52

5 5 1 4 4 4 4 3 3 3 2 1 4 2 49

5 5 2 1 2 5 4 1 4 2 1 3 2 1 44

3 3 4 1 3 1 5 1 1 4 3 2 4 2 36

3 2 2 5 3 4 4 3 3 4 4 2 4 3 48

1 2 1 2 3 5 2 3 2 2 1 1 4 1 37

4 2 1 2 5 5 4 2 3 1 4 2 5 4 51

5 5 4 1 5 5 4 1 4 3 4 4 2 4 53

2 4 1 4 2 5 2 1 3 2 1 2 2 1 37

4 3 4 2 2 4 2 4 3 2 3 3 4 4 44

4 4 2 4 4 2 4 2 2 2 2 4 2 4 42

5 5 1 1 5 5 4 3 4 1 4 4 5 4 59

3 4 2 2 4 4 4 2 4 2 3 2 4 2 45

5 5 1 1 4 5 4 5 4 5 5 5 5 5 67

4 2 1 2 2 5 4 1 4 1 1 2 5 1 42

4 5 1 2 5 5 4 1 4 1 1 4 5 4 53

5 5 3 4 4 5 3 1 5 4 1 4 5 1 51

5 5 2 1 4 5 5 5 5 4 4 5 5 5 66

3 3 2 2 5 5 2 2 2 3 2 3 3 3 45

5 5 2 1 5 5 5 5 4 4 4 5 5 4 65

4 5 1 1 2 5 5 4 5 2 4 5 5 5 61

3 4 1 1 2 5 3 5 4 2 1 4 5 2 50

5 5 4 1 5 5 5 4 5 3 4 4 5 5 62

2 1 1 3 5 5 2 1 2 1 1 1 5 1 37

5 5 1 1 2 5 5 4 5 4 1 4 5 5 60

5 5 1 1 4 5 3 5 5 4 1 5 5 5 62

4 4 2 3 4 3 3 3 4 2 2 3 3 2 44

5 5 2 4 4 4 5 2 5 2 1 2 4 2 50

4 4 1 3 4 5 4 1 5 3 2 1 4 2 48

4 4 3 4 3 4 3 2 3 2 2 2 4 2 42

Tax Complexity Total

2 4 3 4 3 4 2 4 2 3 4 3 38

2 4 3 4 4 4 4 3 4 3 3 2 40

4 4 2 4 4 4 4 4 4 4 4 2 44

2 5 5 4 4 5 5 4 3 2 4 1 44

3 5 4 5 5 5 5 5 5 4 5 3 54

2 5 2 4 4 4 2 4 1 2 5 2 37

1 3 4 4 2 4 4 5 3 2 5 1 38

2 2 3 3 3 4 2 3 3 2 3 2 32

2 5 2 5 4 5 2 5 1 1 4 3 39

2 5 1 5 5 4 1 5 1 1 4 2 36

1 5 1 3 3 5 4 5 2 1 4 2 36

4 4 2 4 4 3 2 2 3 2 4 2 36

2 4 2 4 4 4 2 4 2 1 3 2 34

3 3 2 4 3 4 4 2 4 4 4 4 41

2 4 3 2 3 1 5 2 4 1 2 4 33

2 3 2 2 4 1 2 4 3 2 4 4 33

2 5 1 4 4 5 2 5 2 2 5 1 38

2 5 2 5 5 4 3 4 1 2 4 1 38

3 2 4 3 3 2 3 3 4 3 4 2 36

5 2 3 5 4 4 3 3 2 4 4 2 41

3 4 3 4 4 4 5 3 4 3 4 2 43

2 5 2 3 3 2 2 4 4 4 4 2 37

2 4 2 5 5 4 3 3 2 2 3 2 37

1 4 3 1 2 4 4 4 1 1 4 2 31

2 4 4 5 3 4 3 3 3 2 2 2 37

3 3 3 3 3 3 3 3 3 3 4 3 37

2 4 1 5 5 5 1 5 1 2 4 2 37

2 4 2 4 4 4 4 4 4 4 4 2 42

2 4 2 4 4 4 2 4 2 2 4 2 36

3 5 3 4 4 4 4 5 3 2 3 3 43

1 3 3 3 3 5 3 3 4 3 3 3 37

1 5 5 3 5 5 5 5 5 1 1 3 44

2 3 2 3 3 4 3 4 3 2 3 2 34

2 5 1 4 4 5 1 4 1 2 5 2 36

1 5 2 4 5 4 1 4 1 2 5 2 36

1 5 1 5 5 5 3 5 1 1 5 1 38

2 4 1 5 5 4 1 4 1 1 5 2 35

1 5 2 5 4 5 1 4 2 1 4 1 35

2 4 4 4 4 4 2 4 1 2 4 2 37

2 5 1 5 4 5 5 5 4 1 2 5 44

2 1 1 5 2 2 3 5 5 2 4 1 33

5 5 5 4 2 5 1 2 1 4 4 4 42

3 3 3 3 3 3 3 3 3 3 3 3 36

2 4 3 4 5 3 1 4 1 3 4 2 36

3 4 1 3 3 4 2 4 2 2 3 1 32

2 5 2 4 3 4 2 3 2 2 3 2 34

2 3 2 4 5 5 2 3 2 2 5 3 38

2 3 2 4 3 4 3 4 3 2 4 2 36

4 4 3 4 3 4 3 4 2 3 3 2 39

3 4 3 3 4 4 3 2 2 1 3 3 35

3 4 3 4 4 3 2 2 2 2 4 2 35

3 4 3 4 4 4 2 4 2 2 4 2 38

2 4 3 4 3 4 2 4 2 3 4 2 37

1 4 2 4 5 4 2 4 3 2 5 2 38

3 4 2 4 3 4 3 4 3 2 4 2 38

2 5 2 4 5 4 1 5 2 2 4 2 38

2 4 4 4 4 2 2 2 2 3 4 2 35

3 4 4 4 4 2 4 4 2 3 4 2 40

2 3 2 3 4 4 2 4 3 2 4 2 35

2 3 2 4 3 4 4 3 2 3 4 2 36

2 3 4 4 4 4 2 4 2 2 3 4 38

2 2 2 3 2 1 2 2 3 2 5 1 27

3 4 2 3 4 2 3 3 2 1 5 1 33

3 2 4 4 4 2 2 3 2 1 5 1 33

1 5 2 1 1 1 4 4 2 1 3 2 27

2 4 2 5 3 2 1 2 2 1 5 1 30

4 3 3 5 4 2 2 2 4 1 5 1 36

1 3 3 2 2 2 2 3 2 2 4 1 27

4 5 2 5 5 5 4 4 4 4 5 3 50

1 2 2 5 4 2 2 2 3 1 3 1 28

4 3 3 3 4 4 2 4 2 2 2 5 38

1 5 4 3 1 4 3 3 1 3 2 4 34

2 4 1 5 2 2 2 2 1 1 2 1 25

2 5 1 3 1 1 4 3 2 2 4 1 29

3 3 5 4 3 4 4 3 4 3 5 1 42

4 5 2 5 3 4 4 4 5 1 5 2 44

4 5 2 5 5 2 5 4 4 2 1 1 40

1 2 1 2 2 2 2 2 2 1 1 1 19

1 5 4 5 5 5 4 4 3 1 5 1 43

2 2 2 2 2 2 2 2 2 2 4 2 26

2 4 4 2 4 2 4 4 2 4 2 2 36

1 3 1 2 2 2 1 1 1 1 1 1 17

3 4 2 4 3 4 3 4 3 2 4 2 38

1 1 1 2 1 1 1 2 1 1 1 1 14

3 5 2 5 5 5 4 5 4 1 5 1 45

5 5 2 5 5 5 3 4 4 1 1 1 41

2 5 4 5 5 5 4 5 4 2 5 2 48

1 2 1 2 1 1 1 1 1 1 1 1 14

3 4 2 3 3 2 2 3 3 3 4 3 35

1 2 1 5 1 2 2 2 1 1 1 1 20

2 2 1 5 2 2 2 1 2 1 1 1 22

2 2 1 5 4 4 4 5 4 1 5 1 38

1 2 1 5 2 1 2 2 1 1 5 1 24

4 5 3 5 2 5 4 4 3 1 5 2 43

1 2 1 5 2 1 1 4 1 1 1 1 21

1 5 1 5 4 1 1 2 1 1 1 1 24

2 4 3 3 4 4 3 4 3 2 3 3 38

2 4 4 4 4 4 2 4 2 1 4 2 37

2 4 3 4 4 4 2 4 2 2 4 2 37

3 4 4 4 4 3 2 4 2 2 3 1 36

Tax Compliance Total

2 3 2 2 3 2 2 2 3 3 24

4 4 3 2 4 2 2 2 2 2 27

2 2 2 2 2 1 1 1 1 1 15

2 3 2 3 2 3 2 1 3 2 23

1 1 1 1 4 1 1 1 1 1 13

1 2 2 1 2 2 2 2 2 2 18

1 2 1 5 4 3 2 4 2 1 25

3 4 4 5 4 4 4 4 4 4 40

2 1 1 2 2 1 3 3 1 1 17

1 1 2 2 1 1 1 1 1 2 13

1 3 5 4 3 1 1 1 1 2 22

4 2 2 4 4 4 3 4 2 4 33

3 3 3 2 2 2 2 2 2 2 23

3 2 4 3 2 2 2 2 2 2 24

1 1 3 4 4 4 4 4 4 4 33

2 1 5 4 2 4 2 3 2 2 27

2 1 1 2 2 1 1 2 2 1 15

2 1 2 1 2 2 1 1 2 2 16

3 3 3 3 3 2 2 3 3 4 29

2 2 3 3 2 3 4 3 3 3 28

2 2 4 4 2 2 2 2 4 2 26

4 2 1 4 4 2 2 2 3 3 27

2 3 1 3 3 1 2 1 3 2 21

3 5 1 2 5 4 1 3 1 5 30

2 2 2 2 2 2 2 2 2 2 20

4 3 3 3 3 3 3 3 3 3 31

2 2 2 2 2 2 2 2 2 2 20

2 2 2 1 2 2 3 2 2 2 20

5 3 3 3 3 3 2 3 3 2 30

1 3 2 3 3 1 1 1 1 1 17

3 2 4 4 3 3 2 2 2 2 27

1 2 1 2 1 2 1 1 1 2 14

2 1 1 1 2 1 2 1 2 1 14

1 1 1 1 1 1 1 1 1 1 10

1 1 2 1 2 1 2 1 2 1 14

2 2 1 1 1 1 2 1 2 2 15

2 2 4 4 4 3 4 4 2 3 32

4 1 2 5 1 4 1 4 1 1 24

3 1 1 1 2 2 1 5 2 1 19

3 1 4 2 4 2 1 2 1 4 24

3 3 3 3 3 3 3 3 3 3 30

2 2 3 2 3 2 3 2 3 2 24

1 1 1 5 5 1 5 1 1 5 26

2 2 3 2 3 2 3 2 3 2 24

3 2 2 3 2 2 2 2 2 3 23

2 2 4 2 4 3 2 1 3 2 25

3 2 2 2 2 2 2 1 2 2 20

Dalam dokumen THE INFLUENCE OF TAX FAIRNESS AND TAX COMPLEXITY TOWARD THE LEVEL OF INDIVIDUAL INCOME TAX COMPLIANCE IN THE (Halaman 57-60)