Open AccessFaktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi
Author(s) -
Yulana Wicaksari,
Sartika Wulandari
Publication year - 2021
Publication title -
akuntansi dan manajemen
Language(s) - English
Resource type - Journals
eISSN - 2657-1080
pISSN - 1858-3687
DOI - 10.30630/jam.v16i2.152
Subject(s) - taxpayer , sanctions , accidental sampling , business , accounting , test (biology) , sample (material) , government (linguistics) , compliance (psychology) , actuarial science , psychology , political science , law , population , medicine , social psychology , environmental health , paleontology , linguistics , chemistry , philosophy , chromatography , biology
Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax
sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were
100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is
primary data by distributing questionnaires to0respondents using google form. Sample selection in this
study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then
the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer
awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer
compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value
of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can
be explained by the research variables. The result of this study can be input for the government what should
be done to improve taxpayer compliance.