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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Manajemen eBA Journal: Journal Economic, Bussines and Accounting Nobel Management Review Jurnal Impresi Indonesia Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Indonesian Research Journal on Education Bata Ilyas Journal of Accounting Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : eBA Journal: Journal Economic, Bussines and Accounting

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KARAKTERISTIK PERSONAL, MORALITAS PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Asbi Amin; Wahyuni
eBA Journal: Journal Economic, Bussines dan Accounting Vol. 8 No. 1 (2021): Journal Economic, Bussines dan Accounting
Publisher : Fakultas Ekonomi Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.842 KB) | DOI: 10.32492/eba.v8i1.118

Abstract

This reserach intends to examine individual characteristics, tax morale and tax sanctions have an influence on taxpayer compliance. This research is a quantitative research. The population in this study were individual taxpayers at West Makassar Tax Office using Accidental sampling technique so that the sample amounted to 100 people. The data were collected by using a questionnaire method. The analysis method used in testing the hypothesis is multiple linear regression analysis. The results prove that individual characteristics, tax morale and tax sanctions have a positive and significant effect on taxpayer compliance.
Co-Authors A. Sry Mulya Ningsih Abdul Khaliq Alif Pratama Abdar Amiruddin Amran Amran Andi Rustam Asbi Amin Dewi Liyin Mondo Dewi Mahmuda Endang Winarsih Firsa Putri Haryanto Haryanto Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Ismail Badollahi Ismawati Ismawati Isnaini Ridwan Khadijah Darwin Linda Arisanty Razak Linda Arizanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nia Nafilah Andani Nilawati Nilawati Ningrum Anggriani Nur Azizah Nurhidayah Nurhidayah Nurul Anriani Nurul Fitrah Fadilla Arif Nurul Fuada Risma Risma Rizha Utami Basri SATRIYAS ILYAS Sitti Nurfadila Yazkuri Ni'ma Walfadilah