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All Journal Scriptura Jurnal Ilmu Sosial dan Humaniora El-HARAKAH : Jurnal Budaya Islam Jurnal Adabiyah Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) IJNP (Indonesian Journal of Nursing Practices) Briliant: Jurnal Riset dan Konseptual Jurnal Ilmiah Peuradeun Jurnal Pendidikan Fisika dan Keilmuan (JPFK) Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana Jurnal Ipteks Terapan Jurnal Endurance: Kajian Ilmiah Problema Kesehatan SCIENTIA JOURNAL Journal of Public Administration Studies MAT-EDUKASIA Jurnal Pengabdian Harapan Ibu (JPHI) Jurnal Agroplasma Jurnal Ilmiah Edunomika (JIE) MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Abdi: Media Pengabdian Kepada Masyarakat JURNAL PUBLISITAS Jurnal Sosiologi Dialektika STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Jurnal Kesehatan Tambusai Jurnal Penelitian Inovatif Mejuajua pendidikan, science, teknologi, dan ekonomi Journal of Management and Digital Business Jurnal Keperawatan Universitas Jambi Riset Informasi Kesehatan Jurnal Pengabdian Harapan Ibu (JPHI) @-Publik: Jurnal Administrasi Publik Proceedings Series of Educational Studies Aktivasi: Jurnal Pemberdayaan Masyarakat Jurnal PUBLIQUE Edukasi dan Didatika: Jurnal Ilmiah Pendidikan Dasar Jurnal Info Kesehatan indonesian Journal of Administrative Law and Local Government (IJALGOV) Journal of Economic and Business PAEDAGOGIE
Sutinah Sutinah
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PENGARUH TINGKAT PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Sutinah, Sutinah; Br. Purba, Neni Marlina
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study was to determine the effect of the level of understanding of taxpayers, the quality of tax service and tax sanctions on personal taxpayer compliance registered at the South Batam Pratama Tax Office. The method in sampling uses accidental sampling. The population in this study was 75,192 people and sampling using accidental sampling, so that a sample of 100 people was obtained. Types of data using primary data by distributing questionnaires. Data collection techniques using descriptive analiysis techniques, data quality test (validity and reliability tests), classical assumption tests (normality test, multicollinearity test and heterokedasticity test) and multiple linier analysis. While the hypothesis test used partial test, simultaneous test and coefficient of determination test. Partial test results the level of understanding of taxpayers has a significant effect on compliance with personal taxpayers. The quality of tax services has a significant effect on compliance with personal taxpayers. Tax sanctions have a significant effect on compliance with personal taxpayers. Simultaneous test results of tax compliance, tax service quality and tax sanctions simultaneously have a significant effect on taxpayer compliance. Determination test results obtained a value of 0,472 which means the level of tax compliance, tax service quality and tax sanctions influence 47,2% of personal taxpayer compliance, while the remaining 52,8% is influence by other variables outside this study.
Co-Authors Abdul Aziz Abdullah Idi AGUNG LUKITO Agus Triyanto Ahmad Fajri Ahmad Muslim Ahmad Wahyudin Ahmad, Mardiana Aji, Styo Mahendra Wasita Ampi, Muhamad Albain Anas, Zulviar Andi Wardihan Sinrang Anwar Ma’ruf Arif Rahman Hakim Arif Rahman Hakim Asiandu, Angga Puja AZ, Rasyidah Azhar, Muhammad Fakhri Bagong Suyanto Bastaman Syah Bayumi, Ruli Ihsan Bull, Ronald Lukens Chintia Hestiriniah, Deby Dedy Setyawan Dimas Prasetianto Wicaksono Dinda Oktarina, Dinda Dwi Safitri, Dwi Eko Haryansyah, Septian Emy Susanti Emy Susanti Febrianza, Muhammad Firman Bayu Saputra Firman Firman Fitria Inayah, Rhala Fixi Intansari Ginanjar, Sunandie Eko Hari Hermawan, Hari Harkomah, Isti Haryansyah, Septian Eko Heryanto, Edi Hotman Siahaan, Hotman Icuk Muhammad Sakir Inne Miftah Dewi Iriani, Atrika Islamy, Diah Putri Ismiati, Yuli Isti Harkomah Ivana, Ivana Jatmiko, Ginanjar Agung Jonson, Jonson Juliansyah, M. Fajri Jumardin, Jumardin Ketang Wiyono Maharani Maharani, Maharani Manuharawati Maria Ulfa Mawardi, Rafi Aufa Mayreista, Dita MK, Samsul Mudasir Mudasir Mulyono, Andi Muryanto, Febri Mustain Mustain Myrtati Dyah Artaria, Myrtati Dyah Nihayaty, Arini Indah Nofrida Saswati Nofrida Saswati nofrida saswati, nofrida Nopriani, Yora Novaria, Eva Nugraheni, Edlin Yanuar Nuraina, Kurnia Pangestu, Aldi parman parman Pombaile, Veny Delvia Pratama, Diki Purba, Neni Marlina BR Puspita, Mefrie Putri, Nirmala Manindra Dwi Putriyanti, Lina Rahmat, Farah Alvian Ghofar Ratnasari Ratnasari Rini Setianingsih Rizki, Ponaria Citra Rohilza, Octa Diaz Sa’diyah, Khalimatus Sahrizal, M. Rinaldi santoso, fuji Saputra, Firman Bayu Satiti Kuntari, Satiti Sausan, Sauman Dunia Sekar Larasati, Bayu Selly Puspita Sari Septialti, Delita Siti Mas'udah Siti Zubaidah Solly Aryza Sri Sulastri Stang Stang Sugiono, Darso Taufikqurrohman, Taufikqurrohman Toetik Koesbardiati Tuti Budirahayu Vianita, Etna Werna Nontji, Werna Wibisono, Rizky Bangun Widya Sari Wirawan, Hendra Yahya, Amril Yeni Rakhmawati, Yeni