Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Authors

  • Elvrida Sanny Raja Gukguk Universitas Muhammadiyah Riau

Abstract

ABSTRACT

 

              This study aims to examine whether there is an influence between taxpayer awareness, tax service services and tax sanctions on individual taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is an individual taxpayer registered at KPP Pratama Pekanbaru Senapelan Pekanbaru City. The sample collection method used random sampling method. The sample taken is 100 individual taxpayers. Test data analysis using multiple linear regression method processing using SPSS 21. The results of this study indicate that taxpayer awareness has an effect on individual taxpayer compliance. Meanwhile, the level of education has no effect on individual taxpayer compliance.

Keywords: Taxpayer Awareness, Fiscus Service, Tax Sanctions and Taxpayer Compliance.

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Published

2022-03-18

How to Cite

Raja Gukguk, E. S. (2022). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. ECOUNTBIS: Economics, Accounting and Business Journal, 1(1), 284–294. Retrieved from https://jom.umri.ac.id/index.php/ecountbis/article/view/132

Issue

Vol. 1 No. 1 (2021): Economics, Accounting and Business Journal

Section

Akuntansi