Open AccessInfluences of tax sanctions, taxpayers awareness and social norms on motivation to meet tax obligation
Author(s) -
Dendy Heryanto,
Mursalim Mursalim,
Darwis Lannai
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.22
Subject(s) - sanctions , taxpayer , obligation , business , sample (material) , accounting , tax avoidance , descriptive research , public economics , double taxation , economics , law , political science , finance , sociology , social science , chemistry , chromatography
This research is done with the aim to analyze tax sanctions, taxpayers awareness and social norms to meet tax obligation in the KPP Pratama South Makassar. The Research methods used in this study are descriptive analysis double regression analysis with a total sample of 79 respondence. The result showed tax sanction, taxpayers awareness and social norms were positive and significant for the taxpayer’s motivation to fulfill its tax obligation at KPP Pratama South Makassar