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Journal : Al-Buhuts (e-journal)

Pengaruh Kesadaran, Tingkat Pengetahuan, Sanksi Perpajakan, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus di Kantor Pelayanan Pajak Pratama Kudus Tahun 2018) Purwati
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.604 KB) | DOI: 10.30603/ab.v16i1.1325

Abstract

Abstract Tax is one of the state revenues that is used to continue to carry out national development in order to realize the welfare of all Indonesian people. This study aims to analyze how the influence of awareness, level of knowledge, tax sanctions, and the environment of taxpayers on individual taxpayer compliance with case studies at the Holy Pratama Tax Service Office in 2018. This type of research is case study and field research (Case Study and Field Research The approach used in this study is a quantitative approach.Taking of samples in this study using Simple Random Sampling techniques.The samples to be taken in this study were 100 respondents.The data analysis method used was multiple linear regression with the help of SPSS version 23.00 The results showed that the variable of consciousness affected the taxpayer compliance based on the calculation, it was obtained tcount> ttable, that is 3.048> 1.66105 with a significance level of 0.003. bro, obtained t count> t table is 2.057> 1.66105 with a significance level of 0.042. Variable tax sanctions affect the taxpayer compliance based on calculations obtained t count> t table that is 1.711> 1.66105 with a significance level of 0.090. Environmental variable taxpayers affect the taxpayer compliance based on the calculation obtained t count> t table that is 3.831> 1.66105 with a significance level of 0,000. Variable awareness (X1), level of knowledge (X2), taxation sanction (X3), and taxpayer environment (X4) based on the calculation, fcount> ftabel is 17,182> 2.00 with a significance level of 0,000. Then simultaneously the variables of awareness, level of knowledge, taxation sanctions, and the environment of taxpayers together affect the compliance of individual taxpayers in Kudus Primary Tax Office in 2018.
Co-Authors Abdul Rosyid Abror, A. Faiq AGUNG PRANOTO Ahmad Andi Ahmad Isman Affandi Aiman Faiz Alfa Ridzi Ambarsari, Lusiana Andry Wongso Kusumo Anggra Oktaviani Arif Fathur Rahman Arista Candra Irawati Askandar Tjokroprawiro Azhar Saifullah Hafidz Bagas Gumintang Bagus Nurprialdi Benidiktus Tanujaya Budiono Cahya Damayanti, Debi Depi Prihamdani Dwi Priastuti Dwi Retnowati Elan Eldi Mulyana Fadlia Faiz, Aiman Fatchiyah, Siti Filda Khoirun Nikmah Frengki Antonius HAMIDAH Hamidah . Hani Hashipah Hani Irhamdessetya Hapsari Windayanti Hartini Hartiwi Diastuti Hendra Wijaya Hendrawan, Ahmad Aji Heri Setiawan Hermina Novida, Hermina Himawan Sutanto, Himawan Iin Arsensi Indra Lina Putra Irawan, Ikbal Islamia Nanda Giovani, Kharisma Ismiyati, Rini Istia, Maryo Sopater Jundulloh, Muhamad Fikri Kabellen, Yeremias Arbel Kartin Aprianti Keti Purnamasari Khoirulnisa , Febriyana Khoirunnisa , Wilda Krispina Paput Kristanti, Adelia Novita Kusuma, Triana Hasty Leonardus Avelino Dogon Lutfi Nur M. Yusuf Markoni Badri Meilyn Amina Faurur Miskiyah, Neneng Mufida, Zeni Lutfi Muhammad Ridwan Mulyadi, Edi Hendri Natalis Don Alfonso Rotoson Nida Diana Hanifa Noor, Rustam Baraq Nur Laeli Asifah Nur, Luthfi Nuraly Masum Aprily Pinkan Amita Tri Prasasti Pipih Hadistia Prabawati, Chintya Pratama, Edo Puspita, Tia Putri A, Mutiara Putri Andini Rahmatunnisa, Irma rakhmawati, ita Ramadhani, Febriana Retnowati, Aryani Rico Roysandi Rila Aneka Riyanto, Ahmad Rizaldi, Fikri Safrianto, Agung Septiana Tunjung Sari Septiningrum Setiyo Prihatmoko Setiyowati Sholikhah, Mar’atus Siti Mutmainah Sofiyanti, Ida Sony Wibisono Sopian, Akhmad Subkhan, Muhammad Ali Sulaeman, Risna Meiliasari Sumaryanto Sumiati Sunaryo Hardjowijoto Suparwi Suryangi, Ramadhan Achmad Suyanto, Murdiyani Syamsia Satra Taopik Rahman Tri Harningsih, Tri Tumanggor, Edrivo Pandapotan Ulfah, Sofia Ulin Nuha, Ulin Verayanti, Fransisca Diah Ayu Wardani, Nila Ayu Kusuma Widianingsih Willy Sandhika Yani Rosita Rahmawati Yetti Elidar Yoga Saputra, Devi Yulia Pebrianti Yuliastuti, Evy Yusleli Herawati