p-Index From 2021 - 2026
12.416
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Infestasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Patria Artha Management Journal YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Akuntansi Peradaban El-Iqtishady Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah International Journal of Community Service Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Mamangan Social Science Journal AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Income Journal: Accounting, Management and Economic Research JSE: Jurnal Sharia Economica JICS : Journal Of International Community Service Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Humaniora, Ekonomi Syariah dan Muamalah Journal of Ekonomics, Finance, and Management Studies JIMEK Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Infestasi

Determinan Kepatuhan Wajib Pajak dengan Pengetahuan Sebagai Pemoderasi Pualam, Andi Ruby Arsy; Bulutoding, Lince; yariati, Namla Elfa; Fadhilatunisa, Della; Talaohu, Sanunggarah
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.24192

Abstract

The decline in state revenue from taxes was due to the existence of taxpayers who did not comply in carrying out their tax obligations. The Indonesian government's efforts to make taxpayers comply in carrying out their tax obligations include implementing tax sanctions and the Voluntary Disclosure Program. The purpose of this study was to determine the effect of tax sanctions and Voluntary Disclosure Program on the compliance of individual taxpayers registered at KPP Pratama Makassar Utara. The population in this study were all individual taxpayers registered at KPP Pratama Makassar Utara using a sample of 100 samples based on purposive sampling as a sampling technique. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study show that tax sanctions and Voluntary Disclosure Program have a positive and significant effect on taxpayer compliance. The results of this study also indicate that knowledge of taxation has not been able to moderate the relationship between tax sanctions and the Voluntary Disclosure Program on taxpayer compliance.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Al-Amin Ali Djamhuri Alisa, Nur Alisa Amalia Nur Rahman Ambo Asse Amin, Al- Aminuyati Amiruddin K Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asriani Asriani Asrika, Opi Asrina Asrina Asrina Asrina Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Bato, Aulia Rahman Berkah Rahmawati Berkah Rahmawati binti Saban, Azizah Darmawansyah Sayuti Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Farid Fajrin Fatmawati Fatmawati Ferawati - Harun Firman Firman Gustina Gustina Haikal Hafizuddin bin Mohamad Dzafir Hamdana Hamdana Hamdana Hasbiullah, Hasbiullah Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ihwan Wahid Minu Ilham Ilham Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Isman, Ainul Fatha Ismawati Ismawati Iwang, Baso Jamal, Angriani Jamaluddin Majid Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Khairum Nadila Sandy Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Maggu, Istiqamah Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Marsanda, Marsanda Masrawati, Masrawati Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muhammad Akil Rahman Muhammad Auliya’a Dahlan Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhlis, Syaiful Mukhtar Lutfi Musdalifa Musdalifa Muslimah, Firanti Muslimin Kara Mustafa Umar Muzakkir - Nadhilah Amaliah Liwan Nadiah, Khaerun Nasrullah Bin Sapa Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfiah Nurfiah Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti Opi Asrika Permatasari, Wiwik Pratama, Reski Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Raden Ulandari Tamrin Rahayu Rahayu Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah RaodahtulJannah Raodatul Jannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Reski Ananda Putri, Andi Retno Fitrianti Reza Pahlevi, Ashraf Ridwanto Ridwanto Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Rukmanasari, Ita S Sumarlin Saban, Azizah Sahban, Azizah Sahdiah Desriana Karim Sahdiah Desriana Karim Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sasmita Sasmita Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Sudarwinti, Sudarwinti Suhartini, Eka Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Trisno Wardy Putra Vinno P. Manoppo Vinno Petrus Manoppo Waode Mabrukah Azzahrah Wiwi Anggeriani Yanti, Sri Devi Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Yusril Yusril Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi