The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin

Saifhul Anuar Syahdan; Rahayu Abdul Rahman; Rizky Nastiti; Gemi Ruwanti; Norbaiti Norbaiti

doi:10.54951/ijtar.v3i1.291

Authors

Saifhul Anuar Syahdan Sekolah Tinggi Ilmu Ekonomi Indonesia
Rahayu Abdul Rahman Universiti Teknologi Mara
Rizky Nastiti Sekolah Tinggi Ilmu Ekonomi Indonesia
Gemi Ruwanti Sekolah Tinggi Ilmu Ekonomi Indonesia
Norbaiti Norbaiti Sekolah Tinggi Ilmu Ekonomi Indonesia

DOI:

https://doi.org/10.54951/ijtar.v3i1.291

Keywords:

risk preference , financial condition , tax compliance

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.

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