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All Journal Paduraksa : Jurnal Teknik Sipil Universitas Warmadewa Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Performance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pendidikan dan Kewirausahaan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Satyagraha JURNAL BARUNA HORIZON Bulletin of Multi-Disciplinary Science and Applied Technology Journal of Trends Economics and Accounting Research Jurnal Manajemen dan Bisnis Journal of Innovative and Creativity KREATIF: Jurnal Pengabdian Masyarakat Nusantara ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic
Utami Puji Lestari
Sunan Giri University Of Surabaya, Surabaya
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Journal : Jurnal Simki Economic

 1 
Upaya Mewujudkan Kepatuhan Wajib Pajak yang Lebih Baik: Peran Pengetahuan Perpajakan dan Lokus Kendali Internal Utami Puji Lestari; Didit Darmawan
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.387

Abstract

Taxpayer compliance plays a crucial role in the country's economic development and financing of various public programs. However, knowledge of taxation remains a factor that also influences the level of taxpayer compliance. Adequate tax knowledge can help taxpayers understand their tax obligations and carry them out correctly. In addition, internal locus of control can also affect taxpayer compliance. Internal locus of control refers to an individual's perception of the level of control they have in carrying out their tax responsibilities. Strong perception of internal locus of control can increase motivation and personal responsibility in fulfilling tax obligations. Deepening related to understanding the effect of tax knowledge and internal locus of control on taxpayer compliance is the goal of his research. There was involvement from 100 respondents who were students from an agency where they worked as permanent employees. The accidental sampling technique was determined to be the sampling technique in this study. The collected data was then analysed using regression analysis assisted by a software called SPSS. It is hoped that the results of this study for related parties can add to their insights and become a recommendation, especially for taxpayer compliance, especially from student groups to increase because they have also worked and have status as permanent employees in an agency.
Co-Authors Abdul Malik Perwira Negara Alfiah Indasah Andika Wachid Nur Aziz Arif Rachman Putra Astrid Octavia Bahari Budi Handayani Didit Darmawan Dimas Permana Putra Dwita Darmawati Eko Nurmianto Eli Retnowati Ella Anastasya Sinambela Ella Anastasya Sinambela Ella Anastasya Sinambela Ella Anastasya Sinambela Ernawati Ernawati Fayola Issalillah Feby Salma Ayu Safitri Fiqh Rifqi Mahisah Wahyu Haniyah Haniyah Herdiyanti Jahroni Jahroni Klemens Mere Misbachul Munir Mohammad Djaelani Noviana Noviana Qoyyimah Qoyyimah Rahayu Mardikaningsih Retnowati, Eli Rizwan Ali Roudhotul Nur Azizah Samsul Arifin Seno Anjanarko, Tri Sinambela, Ella Anastasya Sri Lestari Yayu Sriwahyuni Hamzah Yenni Kurnia Gusti