Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang (original) (raw)
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Analisis Faktor-Faktor Kepatuhan Wajib Pajak Orang Pribadi Pelaku Usaha Pada KPP Pratama Salatiga
Berkala Akuntansi dan Keuangan Indonesia
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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi
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The purpose of this study was to determine the effect of tax awareness, tax sanctions, quality of tax services, tax socialization, tax knowledge and tax incentives on individual taxpayer compliance at KPP Pratama Surakarta. The population in this study were 81,001 individual taxpayers registered at the KPP Pratama Surakarta. Sampling using incidental sampling method as many as 100 respondents. Source of data is primary data through questionnaires. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that the quality of tax services and knowledge of taxation affect individual taxpayer compliance. Meanwhile, tax awareness, tax sanctions, tax socialization, and tax incentives have no effect on individual taxpayer compliance.
Faktor–Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi DI KPP Wilayah Jakarta Utara
MEDIA BISNIS, 2021
The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.