Open AccessPENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, KESADARAN PERPAJAKAN DAN TINGKAT PENDIDIKAN TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM PEMENUHAN KEWAJIBAN PAJAK
Author(s) -
Rangga Rian Wira Ari Kusuma,
Hadli Achmad,
Mas’amah Mas’amah
Publication year - 2021
Publication title -
jemasi
Language(s) - English
Resource type - Journals
eISSN - 2684-8732
pISSN - 1858-2702
DOI - 10.35449/jemasi.v17i1.311
Subject(s) - taxpayer , probability sampling , population , accounting , sample (material) , sampling (signal processing) , sanctions , psychology , business , political science , demography , sociology , engineering , physics , law , filter (signal processing) , thermodynamics , electrical engineering
This study aims to determine the effect of tax knowledge, tax sanctions, tax awareness and education level on the motivation of individual taxpayers in fulfilling tax obligations. This study uses quantitative research using primary data obtained from questionnaires. The population in this study is the individual taxpayer registered at the Palembang Ilir Timur Tax Office Pratama. In this study the sampling using the Non Probability Sampling method and sampling technique using the Slovin method, with a population of 156,145 people and a minimum sample of 100 respondents can be taken.