The influence of effective communication strategy on consciousness and umkm taxpayer compliance
Resumo
The aim of this research is to develop an antecedent model of local taxpayer compliance based on communication strategy. Some antecedent factors used in this research are efective communication strategies, tax knowledge, taxpayer awareness, and willingness to obey. To achieve these objectives, research with survey research design was conducted. The location of the research is the area of Banyumas Residency including Banyumas, Purbalingga, Cilacap and Kebumen. Research respondents are taxpayers in the ex-residency area, especially MSME’s entrepreneurs. The survey instrument used is a questionnaire developed specifically for tax research. To develop and test the model to be generated, the analytical tool used is multiple regressions. The results of the study this year showed that an effective communication strategy has a significant and positive influence on taxpayer compliance. In addition, effective communication strategies can also increase the knowledge of the taxpayer, the consciousness of the taxpayer and the desire to obey. Effective communication strategies have several important components: continuity of information delivery, appropriate use of print media, the accuracy and relevance of the information conveyed, and consider the needs of taxpayers.
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