Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Management, Economic, and Accounting
Riky Suwardi
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis Of Factors Affecting Individual Taxpayer Compliance at Binjai Riky Suwardi; Puja Rizqi Ramadhan; Rahima Br Purba
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1896

Abstract

This primary purpose if this study is to investigate how significantthe impact of tax knowledge, tax fairness, and tax service quality on individual taxpayer compliance regarding tax return (SPT) filing at KPP Pratama Binjai. A quantitative method with a survey approach was employed. Data collection involved distributing questionnaires to 53 individual taxpayer respondents, determined using the Slovin formula with a 13.73% margin of error. The analysis techniques included validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 25. These results indicate that enhancing knowledge, perceptions of fairness, sanction enforcement, and service quality at KPP Pratama Binjai can foster greater taxpayer compliance in fulfilling tax return filing obligations.
Co-Authors , Rahima Br Purba Puja Rizqi Ramadhan