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Journal : Jurnal Akuntansi

The Role of Awareness, Services, Socialization, Tax Audits and Sanctions in Taxpayer Compliance Pradisa, Riska; Ferdiansyah, Ferdiansyah
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11304

Abstract

Purpose - The purpose of this study is to see how tax services, tax socialization, tax audits, and tax fines affect people's ability to pay their taxes. Design/Methodology/Approach - In this case, this research is quantitative. The population of this study consists of 431.006 people in South Tangerang City. A group of 400 taxpayers were selected. This research uses data collection techniques such as interviews, observations, and documentation. Data analysis technique using multiple linear regression was used with SPSS V25 to process data. Findings - The results of the study show that the influence of taxpayer awareness, fiscal services, tax socialization, tax audits and tax sanctions has a positive effect on WPOP compliance. Some taxpayer awareness, fiscal services, tax audits, and tax sanctions have a positive impact on individual taxpayer compliance and tax socialization has no effect on individual taxpayer compliance. Research Limitations/Implications - This research is limited to individual taxpayers at KPP Pondok Aren Pratama, so it cannot be generalized to all taxpayers. This study emphasizes the importance of awareness, service, audit, and taxation sanctions in improving compliance, while the effectiveness of socialization needs to be evaluated. Keywords: Fiscus Services, Individual Taxpayer Compliance, Taxpayer Awareness, Tax Audit and Tax Sanctions, Tax Socialization
Co-Authors Abdul Halim Abdul Haris, Abdul Haris Abdul Khair Abdusaahid, Abdusaahid Abrar Tanjung Adelia Novita Sari Adiana Mutamsari, Adiana Adinda Armilia Putri Adna, Muhamad Bakhrul Adnan Adnan Aflah, Dzakiyah Agus Hartoko Al Fajar, Muhammad Rasyad Al-Fikri, Muhammad Ambiyar, Ambiyar Ananda , Risa Dwi Andesti, Olga Andira, Pipi Dwi Arbeit, Abraham Aldo Ardabili, Ardabili Aris Iwansyah Ariyati, Havifah Aryudha, Syahdan Indra Aziz, Ayi Jamaludin B, Ahmad Nurul Ihsan Bagus Permana Bastam, Mukhlis Nahriri Berchah Pitoewas Bimo Dwi Lukito, Bimo Dwi Cecep Hidayat Deri Latika Herda Deviani, Rina Dewa, Raefy Punta Dewi Rahayu Dewi, Bela Purnama Didi Didi, Didi Dinah Husniah Dolly Virgian Shaka Yudha Sakti dompak, timbul Dwi Septiani Dzulkifli, Dzulkifli Efrianova, Vivi Eka Dea Pramudita Elza Zeriana Eriman, Laode Fachri, Akbar Fadillah, Farhan Fadli Andi Natsif Fadli Fadli Fahreza, M. Rizky Fahrudin, Mohamad Seh Fajarita, Lusi Fani Keprila Prima Fatmasari Fatmasari Firdaus Firdaus Fitri Sagantha Gazalin, Junaid Gufran, Gufran Hamim, Sumi Amariena Handaka Handaka, Handaka Hanoselina, Yulia Hanum, Nurfadillah Haris Rismayana, Aris Hartono Hartono Hasnawati Hasnawati Haura Atthahara Heni Kusumawati Herliana, Irma Hermansyah Hermansyah Ihu, Safardan Ko Ika Susanti Ikhwanul Hanif Ilham Ilham imam maulana, imam Ines Dayani Intan Permatasari Irawan Irawan Izzi Jalal, Alfi Juanita, Safitri Junil Adri Juvita, Juvita Kaharuddin Kelvin Kelvin KURNIA KURNIA, KURNIA Kusdiana, Yayu Kusno Kusno Kususma, Indra Cahya Luthfiyah, Lutfiyah Maestro Pasaribu, Yohanes Mardin, Yuzuf Martines Sabiliun Muttaqina Masnur Masnur Mastorat Mastorat Ma’ruf, Anang Mega Dwi Septivani Melani, Nur De Afni Muammar Khaddafi Muarif, Muarif Mughniy, M. Abdi Fatahu Muhaji Muhaji Muhamad Ridwan Muhammad Idham Muhammad Muslim, Muhammad Muhammad Zaki Muharram, Hari Mulyadi, Wahyu Mulyati Mulyati Musyfikah Ilyas, Musyfikah Nadia Sabila Nasaruddin Nasaruddin Nasronudin Nasronudin Ngadino Surip Diposumarto, Ngadino Surip NINGSIH, NINGSIH Ningsih, Yulia Rahayu Niniek Widyorini Nur, Syarif Nurmeyliandari, Revianty Oihu, Safardan Ka Palyanti, Mega Pradisa, Riska Pramadjaya, Angga Pratama, Nando Kaliman Pratiwi, Vanesa Diyan Prihartini Widiyanti Priyambada, Agung Putra, Briandy Tri Putri, Nurhalisa Putri, Windi windiani R, Raisul Amin Rachim, Reslianty Rahma, Sri Rahmadhona Fitri Helmi Rahmi, Ranti Sania Ramadhan, Sahrul Ramadhani, Yerix Ramadisu Mafra, Ramadisu Ramdhaniyah, Yulia Rasimin Rasimin, Rasimin Ratih Kusuma Dewi Ratna Wulandari Rendy Ardiansyah Restiawati, Restiawati Retno Indrawati Roestamadji Retno Pudji Rahayu Reza Ardiansyah Rifdah Assyifa Rio Azhari, Fahmi Riskiya Dina Paramita Risma, Andi Rizqiullah, Nabila Rosita Rosita Rusfandi Rusfandi Rusman, Muhammad Sagaf, Umar Sahid Ridho Sahriani, Sahriani Saing, Ferdiansyah Salsabila, Ilmi Aurelin Septyawinanda, Ema Serly Pramudita Sihura, Sancka S.G Siregar, Ahmad Ansyari Siti Jubaidah, Siti Siti Munfiatik Siti Nuraeni, Siti Siti Nurhayati Siti Qomariyah Khairunisa, Siti Qomariyah sitompul, sanuryanti Subhan, Ega Siful Suci Nurangraini, Adelia Sudarso, Aden Prawiro Sugiarti, Cucu Sukma, Pasya Monica Sukrin, Sukrin Sunarto Sunarto Surya, Gilang Adhika Suryani Suryani Syahputra, Deni Tasanah Assakur, Yoga Hilmi Tinaria, Lisa Tomohiro Kotaki, Tomohiro Ulfa Ulfa Ulza, Emaridial Ulza umb, Ibrahim Unung Verawardina, Unung Usman, Fatoni Vindua, Raditia Wahyu Setiawan Wahyuddin Wahyuddin Waluyo, Sejati Wati, Rani Sri Wijaya, Anto Wijaya, Etistika Wiriadinata, Saddam Rizki Yanto, La Yuki Yulianingsih, Evi Zainuddin, Zainuddin Zakariyah, Imbrahim Zakia Putri, Indah Zulkifli Zulkifli