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All Journal Jurnal Ekonomi : Journal of Economic JIK Jurnal Ilmu Komputer AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Manajemen Electronic Journal of Education, Social Economics and Technology Indo-Fintech Intellectuals: Journal of Economics and Business Akurasi
Sinaga, Lazarus
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Journal : Indo-Fintech Intellectuals: Journal of Economics and Business

 1 
Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada Wajib Pajak Orang Pribadi Usahawan Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1308

Abstract

This research was conducted to identify and analyze the variables that influence the tax compliance of individual entrepreneurs in reporting their tax obligations. The independent variables studied include tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence. The dependent variable is taxpayer compliance. This study employs a convenient sampling technique to determine the sample. The respondents in this study are individual entrepreneur taxpayers registered in Depok City, totaling 100. This research uses a questionnaire as the research instrument, structured using a Likert scale, and then analyzed using SPSS 26. The questionnaire was distributed online to the respondents and selected according to criteria. The results of the study indicate that tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence have an influence on taxpayer compliance in submitting Annual Tax Returns. It is hoped that the findings of this study can serve as a guideline for the implementation of national taxation related to state revenue from the taxation sector
Co-Authors Cotoro Mukri Hayadi, Antariksa Fikri Heriansyah, Kurnia Oktrivina, Amelia