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SITI RAHAYU NINGSIH
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Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Siti Rahayu Ningsih; Evi Marlina; Muhammad Ahyaruddin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3356

Abstract

This research aims to examine the influence of taxpayer awareness and tax sanctions on individual taxpayer compliance. In this research, the method used for data collection was a questionnaire. The population in this study is individual taxpayers registered at the Pratama Tampan Pekanbaru Tax Service Office. Sampling used the random sampling method, with a total sample of 160 taxpayers. This research is quantitative research, the data obtained was processed using SPSS version 21. The results of this research show that taxpayer awareness and tax sanctions influence individual taxpayer compliance.
Co-Authors AA Sudharmawan, AA Ahyaruddin, Muhammad Evi Marlina I Wayan Sumarjaya