Implementation of Taxation Inclusive Learning Model for Increasing Taxpayer Compliance

Abstract

The purpose of this research is to establish an inclusive taxation learning model, where inclusive education is an approach that seeks to transform the education system by removing barriers that can prevent every student from fully participating in education. The object of this research is people who already have an income and at least have taken a secondary education level in the DKI Jakarta area.

The methodology used is primary data with a total of 100 respondents who were taken using purposive sampling technique with predetermined criteria. The variables used in this study are tax services, tax education inclusion, tax sanctions as the independent variable and tax compliance as the dependent variable. This test uses computerized statistical data processing techniques, where all the questionnaires are first tested for the validity and reliability of the questions that will be asked to the respondents. Hypothesis testing is based on causality research design by using test model test and partial test.

The results showed that of the four proposed hypotheses, it was proven that the research model was acceptable and the submission of the hypothesis of tax service was a significant factor affecting the awareness of taxpayers, while the two other hypothesized factors namely educational inclusion and tax sanctions were not proven in this study.