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All Journal JAKBS
Dinda Indah Permata
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Pengetahuan Pajak, Tingkat Penghasilan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dinda Indah Permata; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5194

Abstract

This study aims to analyze the influence of tax knowledge, income level, and tax sanctions on taxpayer compliance. The research uses a quantitative approach with primary data collected through questionnaires distributed to taxpayers. The data is analyzed using multiple linear regression analysis. The study uses a quantitative approach with a survey method. The population in this study includes taxpayers working in the research area. The sampling technique used is convenience sampling, with a total of 57 respondents. Primary data is collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that all three variables simultaneously affect taxpayer compliance.
Co-Authors Eko Sasongko Priyadi