DETERMINANTS OF TREASURER TAX COMPLIANCE AT THE LOCAL GOVERNMENTS IN LOMBOK ISLAND

Abstract

Sixty six persentage of tax revenue in Nusa Tenggara comes from the treasurer’s taxpayer. Realization of the annual tax revenue has not reached the targets indicating the need of research on the determinants of treasurer tax compliance. The purpose of this research is to analyze and obtaining empirical evidence the influence tax knowledge, tax service, organizational commitment and internal control system on treasurer tax compliance at the local governments in lombok island. A questionnaire was used for this research instrument. The population of this study were all treasurer expenditure regional work unit’s (SKPD) in West Nusa Tenggara Province and 5 city/regency in lombok island. The number of samples in this research is as many as 100 respondents with method sampling using method proportional sampling. There was 84 % returned questionnaires and analyzed. The data were analyzed by multiple linear regression. the results of this research have revealed that the variables such as tax knowledge and internal control system have significant effect on treasurer tax compliance, however tax service and organizational commitment have no effect on treasurer tax compliance. The implications of this research showed the importance tax knowledge to improving tax compliance through socialization tax rules and internal control system more effective. Implementation of the tax service and organizational commitment have not been well proven not to give effect to improvement treasurer tax compliance.