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Journal : Jurnal Ilmiah Wahana Pendidikan

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tax Amnesty Jilid II pada Kepatuhan WP OP di KPP Pratama Badung Selatan Hardi, Helen Triandini; Jati, I Ketut
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 5.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

Taxpayer participation in tax payment is important so that national development can be carried out, however there are major obstacles faced by Directorate General of Taxes in tax collection that is tax compliance. The level of Indonesian tax compliance can be seen from the tax ratio figure and taxpayer compliance in reporting tax returns. Tax compliance in Indonesia assessed by the level of tax ratio shows that Indonesia's tax ratio is lower when compared to ASEAN countries such as Thailand, Vietnam, and Singapore. Similar with the level of reporting tax returns in Indonesia has decreased in 2022. The purpose of this study to examine the influence of taxpayer awareness, tax sanctions, and tax amnesty volume II on individual taxpayer compliance at KPP Pratama Badung Selatan. The sampling method used simple random sampling. The samples size were determined using the Slovin formula so that 78 respondents were obtained. The survey method through questionnaires is used in collecting data. The technique of data analysis in this study used multiple linear regression analysis. This study found that taxpayer awareness and tax amnesty volume II have no effect on individual taxpayer compliance, while tax sanctions have a positive effect on individual taxpayer compliance.
Co-Authors A A Ngr Mayun Narindra Adek Devi Kusumayanti Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra ANDRIATI, Ni Putu Iin Danar Kiswara Desak Made Indy Vanessa Dana Desak Putu Devi Damayanti Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Galih Sukma Adiputri Gede Juliarsa Gusti Agung Ayu Sri Dartini Hardi, Helen Triandini I Dewa Agung Ayu Mega Maharani Martha I Gde Oka Jayatenaya I Gede Adhi Adnyana I Gede Alit Putra I Gede Made Bagus Wira Manuaba I Gede Prayuda Budhiartama I Gede Riko Tama I Gede Sudha Cahyana I Gusti Agung Istri Windaryani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Putu Kusumawati I Gusti Bagus Putra Pranata I Kadek Adi Dwiadnyana I Kadek Agus Wira Pradipta I Kadek Cesin Dwi Murthi Prayoga I Made Adi Darma Putra I Made Mara Yasa I Made Wahyu Cahyadi I Made Yoga Widian I Putu Ari Gunawan I Putu Putra Wiguna I Putu Risky Perdana Yasa I Wayan Angga Santika I Wayan Suartana Ida Ayu Dwi Giriantari Ida Ayu Intan Dwiyanti Ida Ayu Ivon Trisnayanti Ida Ayu Made Aletheari Ida Ayu Mirah Dwi Sasmitha Ida Bagus Meindra Jaya Kadek Dwi Damarian Kadek Dwi Desiari Komang Aryagus Wiguna Komang Hellen Kirana Putri Komang Sudaarsa Kustri Widyana, I Gusti Agung Bagus Dhimas Lilia Pinto Cardoso Dos Santos Made Puji Airlangga N.L.S. Widhiyani NANIEK NOVIARI Ni Gusti Putu Wirawati Ni Kadek Metri Tresnalyani Ni Ketut Rai Riskatari Ni Komang Ayu Puspita Dewi Ni Luh Dewi Tresna Mercika Ni Luh Putu Rika Yuniasih Ni Luh Putu Sukma Pradnyani Ni Luh Supadmi Ni Luh Tania Noviantini Ni Made Dwi Payanti Ni Made Vinayanthi Ni Nyoman Kristiana Dewi Ni Putu Anggun Kencana Dewi Ni Putu Ayu Arismajayanti Ni Putu Yunita Sari Ni Wayan Muliartini Ni Wayan Wedayani Nius Gwijangge Nyoman Nadia Naissa Deinara Nyoman Trismana Putra PRABANINGRUM, Putu Ary Sandria Putu Arisna Dewi Putu Diah Aryastuti Sanjiwani Putu Eka Mas Pratiwi Putu Ery Setiawan Putu Rian Mahendra Putu Tia Dewi Prayatni Putu Vio Narakusuma Ardayani Sudirga, I Gusti Ayu Desni Saraswati TARJO TARJO Tjok Gde Agung Anggadhika W.P.P Tri Krisna Yoga Mustika Zaenal Arifin