Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Syariah
Junia Farma
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Kesadaran Pajak, Religiusitas, dan Motivasi Membayar Pajak terhadap Kepatuhan Wajib Pajak Pribadi di KPP Pratama Banda Aceh: The Influence of Tax Awareness, Religiosity, and Tax Payment Motivation on Individual Taxpayer Compliance at the Banda Aceh Primary Tax Office (KPP Pratama Banda Aceh) Farah Annisa; Junia Farma; Azimah Dianah
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 3 (2026): Desember 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i3.6825

Abstract

Abstract Research Purpose: This study examines the effects of tax awareness, religiosity, and tax payment motivation on individual taxpayer compliance at KPP Pratama Banda Aceh Design/Methodology/Approach: A quantitative associative approach was employed using questionnaire data from 100 individual taxpayers selected through purposive sampling and analyzed using multiple linear regression with IBM SPSS Statistics 26. Research Findings: ax awareness and religiosity have no significant effect on taxpayer compliance, whereas tax payment motivation has a positive and significant effect. The three variables jointly influence taxpayer compliance, with an R² of 0.613 Theoretical Contribution/Originality: The findings identify tax payment motivation as the dominant factor influencing compliance and provide practical insights for strengthening tax education, service quality, and taxpayer motivation.
Co-Authors Azimah Dianah Farah Annisa