FACTORS INFLUENCING THE PLANNING FOR FILING PERSONAL INCOME TAX OF INCOME EARNERS AT THE REGIONAL REVENUE OFFICE 3

Abstract

This study aims to investigate the behavioral factors of taxpayers, services and environment that influence planning in filing income tax return in Region 3 Revenue Office. The sample group consists of 400 individuals receiving individual income in Region 3 Revenue Office and was selected randomly. The data was collected using questionnaires. The results were analyzed using statistics, including frequency, percentage, mean and standard deviation, and multiple regression analysis. The results of the study revealed that the factors influencing planning in filing the form, overall the behavioral factors of taxpayers service aspect environment and planning for filing personal income tax return at a high level

The results of the study show that the behavioral factors of taxpayers, i.e. attitude, have a positive influence on planning in submitting the form. Submission of forms and attitude Knowledge and understanding of taxes and awareness of information It has a positive influence on accuracy. Service factors, namely services and competencies, have a positive influence on planning in submitting forms. Submission of forms and service, competence and communication skills It has a positive impact on accuracy. Environmental factors These are information technology, government policies and facilities. Has a positive impact on planning for submitting the form. Submission of forms and information technology and facilities It has a positive influence on accuracy. Statistically significant at the .05 level.