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Rujiman, Rujiman
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FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP Angel Barus, John; Yahya, Idhar; Rujiman, Rujiman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.173

Abstract

This study aims to examine and analyze the factors that can affect the compliance of individual taxpayers at the Pratama Medan Timur Tax Service Office with sanctions as moderating variables. This study uses primary data with a sample of 99 individual taxpayers using purposive sampling method. The data analysis technique used multiple linear regression analysis using a data processing application program, namely Stata 14. This research was carried out at the Pratama Tax Service Office in East Medan. The results of this study indicate that tax socialization, tax services, tax audits and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. Sanctions as moderating partially are not able to moderate the effect of tax socialization and tax services on individual taxpayer compliance, meanwhile sanctions as moderators are partially able to moderate the effect of tax audits on individual taxpayer compliance in the East Medan Pratama tax service office. Sanctions as moderating partially are able to moderate the effect of taxpayer awareness on individual taxpayer compliance in the East Medan Pratama tax service office.
Co-Authors Agus Purwoko Angel Barus, John Batubara, Fatimah Erlina Erlina Gayo, Syamsul Bahri Idhar Yahya Lita Sri Andayani Muhammad Hamdani, Muhammad Muhammad Iqbal Muhardinata, Muhardinata Nasution, Abdillah Arif Negara Lubis, Satia Purworko, Agus Rahim Matondang, Abdul Rahmanta Rahmanta, Rahmanta Reza Sebayang, Ari Rosari, Dina Siregar, Indra Mahdan Siregar, Mara Onggang Sirojuzilam Hasyim Situmeang, Chandra Sukardi Sukardi Yondra, Ary Zulhidayat, Zulhidayat