Open AccessPengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi
Author(s) -
Made Okvan Dwi Purwadi,
Putu Ery Setiawan
Publication year - 2019
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2019.v28.i03.p30
Subject(s) - taxpayer , sanctions , religiosity , accounting , revenue , business , christian ministry , compliance (psychology) , sample (material) , political science , psychology , law , social psychology , chemistry , chromatography
Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office.
Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.