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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Information System, Applied, Management, Accounting and Research Dinasti International Journal of Management Science eCo-Buss Dinasti International Journal of Education Management and Social Science Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Teknologi dan Bisnis Jurnal Nasional Manajemen Pemasaran dan SDM Ekonam : Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Inaba of Community Services Journal
Astrin Kusumawardani
Universitas Indonesia Membangun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Dinasti International Journal of Management Science

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The Influence of Tax Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance (At the Bandung Bojonagara Pratama Tax Service Office) Caserio Daur, Fransisko; Kusumawardani, Astrin; Ihsan Muchtar, Muhammad
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2269

Abstract

Indonesia is a country that works hard to improve the lives of its citizens. The government relies mainly on tax income to generate revenue. To collect more taxes, the government uses various strategies. Tax is a mandatory contribution that individuals or companies owe to the state, based on the law, and is utilized for the benefit of the people. The aim of this research is to determine and explain how the quality of tax services, taxpayer knowledge, and tax sanctions affect individual taxpayer compliance in the Bandung Bojonagara Pratama Tax Service Office. The research method used in this study is quantitative, with a descriptive and verification approach, and the sample was purposefully selected. This study collected primary data from the Bandung Bojonagara Pratama Tax Service Office, literature studies, and questionnaires. The population of this study was 293,817, with a sample size of 100 individual taxpayers. The study found that the quality of tax services and taxpayer knowledge have a significant impact on taxpayer compliance in paying individual taxes. However, tax penalties have little influence on taxpayer compliance in paying individual taxes.
Co-Authors Alfarisi, Ade Salman Ana Hadiana Ana Hadiana, Ana Aris Setiyani, Aris Awaluddin Nurramdhani Ayu Sofiat, Nunung Caserio Daur, Fransisko Dedi Gumilar Delianti, Mirna Dyah Purnamasari Effendi, Yusup Egy Pratama, Egy Fauziah, Risa Firdaus, Muhammad Fajar Ihsan Muchtar, Muhammad Ita Kumaratih Kumaratih, Ita Listri Herlina Luntungan, Irving Ignatius Paul Mohamad Arfiman yosep Muhammad Ihsan Muchta Muhammad Iqbal Alamsyah Nababan, Pangihutan Saroha Nandan Limakrisna Nandia Putri, Chika Nugroho, Ilham Winar Nunung Ayu Sofiati (Efi) Pasa’pangan, Vebi Susanti Pratama, Muhamad Rizki Putri, Ariel Anggistia Risa Fauziah Salim, Hockey Saputra, M. Tegar Silpiani, Sinta Sjarif, Devyanthi Sumawidjaya, Riyandi Nur Taufik Hidayat Tirto Sakti, Anggono Raras Tjipto Sajekti Vina Merliana Wahyuni, Senni Sri Wiara Sanchia Grafita Ryana Devi Yoyo Sudaryo