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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

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Taxpayer Compliance Determinants: An Empirical Study Arief Himmawan Dwi Nugroho; Ardiani Ika Sulistyawati
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.1030

Abstract

This study aims to find out and analyze the influence of tax socialization, understanding of tax procedures, age, type of work and tax sanctions on the compliance of taxpayers of private individuals in the district of Pedurungan. The type of research used is explantation research with quantitative approach. The population in this study is all taxpayers of private individuals registered in pedurungan subdistrict. Sample of 110 respondents with sampling method, namely accidental sampling method. Data analysis methods in this study include multiple linear regression analysis with dummy variables. The results showed that the socialization of taxation and understanding of tax procedures, had a significant effect on the compliance of taxpayers of private individuals. While the variable age, type of work, and tax sanctions have no significant effect on the mandatory compliance of private people.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bagiartini, M Chindy Selvirawati Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji Mohammed Sultan Saif, Gehad Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Ristiara Zen, Adinda Zahra Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa