PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR

  • Friska Duma Ria Universitas Budi Luhur
  • Desy Anggraeni Universitas Budi Luhur

Abstract

This research aim to determined the effect of tax knowledge, taxpayer awareness, tax service quality and tax sanctions on taxpayer compliance. This study uses a survey method to obtain data by distributing questionnaires to individual taxpayers registered at the Tanah Abang Satu Tax Service Office (KPP). The sample total is 100 respondents using sample taking methods is convinience sampling. This test is done by using multiple linear regression test. The used analytical tool is Ibm spss version 20.0 software. Based on the results of the research it can be concluded that knowledge of taxation, awareness of taxpayers, taxation sanctions have a positive and significant effect on tax compliance, while tax service quality does not significantly influence taxpayer compliance.

Published
2019-02-01
How to Cite
RIA, Friska Duma; ANGGRAENI, Desy. PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR. Akuntansi Responsibilitas Audit dan Tax, [S.l.], v. 2, n. 01, feb. 2019. ISSN 2252-6226. Available at: <https://jom.fe.budiluhur.ac.id/index.php/jma/article/view/187>. Date accessed: 15 june 2024.