Korupsi Dan Kepatuhan Pajak: Peran Kontekstual Edukasi Wajib Pajak (Corruption and Tax Compliance: The Contextual Role of Taxpayer Education)
Kaizart Koagouw Mallawa,
Theresia Woro Damayanti
Abstract:Tax revenues are often not optimal due to several factors, one of which is the perception of corruption. The purpose of this study was to examine the impact of perceptions of corruption on tax compliance and the role of education. This study took 107 sample countries and used secondary data sources from the Corruption Perception Index, Global Competitiveness Report. The result is that the higher the perception of state corruption, the lower the level of state tax compliance. However, taxpayer education can inc… Show more
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