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Hasibuan, Melisa Zuriani
Universitas Muslim Nusantara Al Washliyah
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALYSIS OF TAX SOCIALIZATION AND TAX SANCTIONS IN THE NEW NORMAL ERA ON INDIVIDUAL TAXPAYER COMPLIANCE Fitria Jayusman, Sri; Munawaroh, Munawaroh; Zuriani Hasibuan, Melisa; Sri Munawaroh, Wilda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.397

Abstract

This study was conducted to determine and analyze the socialization of taxation and tax sanctions in the new normal era on the compliance of individual taxpayers, Faculty of Economics, UMN AW Medan. This research is expected to help develop the process of tax obligations in the form of socialization of taxation and sanctions, especially in taxation in the new normal era. In this study, researchers used quantitative methods. The data was processed using the statistical software SPSS 23. The tests used in this study were the data quality test, the normality test and the classical assumption test. Data analysis technique using simple linear regression and hypothesis testing using t test and f test. The population in this study were all individual taxpayers of the Faculty of Economics, UMN AW Medan, amounting to 67 people. Sampling was done by convenience sampling method. The results of the study show that simultaneously taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance. Partially, tax sanctions have a positive and significant effect on individual taxpayer compliance, but tax socialization has no effect on individual taxpayer compliance.
Co-Authors Adrial Falahi Akbar Lubis Alya Azizah Alya Azizah Amelia Andrian Harianto Anggia Sari Lubis Angin, Deliana Br Perangin Anjuari, Rori Arief Hardian Ariyanti, Cici Niken AYU LESTARI Ayu Lestari Ayu Wulan Dari Aziz Ziz Syahputra Azzahra, Fadya Deliana Br Perangin Angin Dilla Putri Sisca Dewi Disna Anum Siregar Dwi Indah Lestari Dwi Indah Lestari Gami, Emelia Rahmadany Putri Ginting, Ayu Taniya Habra, Mhd. Dani Harahap, Nurhasanah Febriyanti Harahap, Rasyid Yudha Hidayat, Toni Husaini, Marisa Intan Ramadhani Iskandar Hadinata Dohude Isna Asdiani Nasution Jocelyn Callista Sain Jovan, Farrel Julianto Hutasuhut Khairina Maulida Paramitha Lisa Aprianti M Faridz Daffala M. Radiansyah Maulia Agustina Mhd Arifin Ilham Mhd Ryan Huda Manurung Mhd. Dani Habra Muhammad Dimas Alfahri Muhammad Dimas Alfahri Muhammad Gilang Anugrah Muhammad Gilang Anugrah Muhammad Hilman Fikri Mulyono, Hardi Munawaroh Munawaroh Munawaroh Nasution, Isna Asdiani Nindy Luffita Lubis Nirmala, Devi Nur Hazizah Nurhasanah Febriyanti Harahap Perangin-angin, Nova Juliana Putri Prista Dwi Hartini Putri Damayanti Rambe, Mellissa Ricka Putri Rizqi Fadhilinah Putri Rukmini Rukmini Rukmini Safina, Wan Dian Salwa, Siti Sari Wulandari Sari Wulandari Septiana, Asni Sintia Rahayu Mardyaningrum Siregar, Horia Sitompul, Muhammad Saleh Sri Fitria Jayusman Suhaila Husna Samosir T.Mhd Alfi Syahrin Toni Hidayat Toni Hidayat Trianto, M. Bayu Utama, Indra Vivian, Callista wahyuni savitrinehe Wijaya, Azhari Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Yayuk Yuliana Yayuk Yolanda Putri Eloi Malau