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TRI WULANDARI
Jurusan Biologi FMIPA Universitas Sebelas Maret (UNS) Surakarta 57126.
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Journal : Outline Journal of Management and Accounting

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Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan) Tri Wulandari; Muammar Rinaldi; Yuwanti Anlikie
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.339 KB) | DOI: 10.61730/ojma.v1i2.38

Abstract

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
Co-Authors Abror, Indal Adam Rahmat Hidayat Afifi Adnan Pradana Agung Wijoyo Agustin Eka Putri Agyl Caparas Ahmad Mutadi Ahmad Reza Safety Al-Faiz Muhammad Rabbany Tarman Aldi Osa Fernanda Algino Satifa Angelyne Tan Anindhita Yudha Cahyaningtyas Anis Rohmawati Anisa Aulia Arif Setiajaya Arinda Dwi Safitri Asbi Asbi Asri Dwi Ariyani Az-Zatun Nabila Bagus Tri Puspito Cahyadi Chairun Nisa Chandra Ertikanto Chika Hadijah Dela Sintia Delvina Oktaria Desi Aramana Desti Nuraini Devi Linda Fitriya Devi Rahma Dian Yulianto Dina Aprilia Dinda Mutiara Asmara Diya Ayu Solehah Edi Suyanto Falin Rizal Efendi Fatma Lisa Mareti Firda Sukaesih Fitratul Aqidah Gilang Ramadhani Gusman Lesmana Hanif Azhumar Hanifullah Syukri Hayati Firdaus Hellen Prasilia Herlina Herlina Hery Sawiji Hesti Wahyuningsih Hikmah Muftiana Ibrahim Ibrahim Ibram Edo Wijaya Ibril Umar Batistuta Ike Sephia As’at Jody Indah Putri Solihah Ita Purnama Khoiriatus Sa'adah Kurniawan, Refi Laras Sati Lilik Sabdaningtyas M. Amrul Khoiri M. Cholid Mawardi Mahsa, Masithah Mardiah Astuti Masyitoh Muammar Rinaldi Muhammad Aqsol Bayhaqy Muhammad Sahrul Sidik MUHAMMAD YUSUF Mulyanto Widodo Mustika Nurul Indah Safitri Nabilla Selvilam Sa’idah Nadiya Maulida Nadiya Nurhasannah Nahuda Nanda Rahma Nabila Nasyiwa Ramadhin Natalie, Jessica Neni Aprilia Novita Ratnasari Nur Hidayati Nurhasanah Nuriyah Yuliana Nurul Gilang Abriani Putritara Safitri Rafa Nabila Raharja Raharja Riadhus Sholihin Ridissa Queentari Ririn Rahayu Riska Franita Rudi Sanjaya Saiful Bahri Sampoerno ' Saputra, Ade Akhmad Selfania Selfania Sharikha Ruwaida Zukhrufa Silvia Leliana Siti Komariah Hildayanti Siti Nurmiati Solly Aryza Suhaimah Sulistyo Utami Sunarti, Riri Novita Syafira Dwi Maydina Tri Wahyuni Ulil Wafa Khorul Muna Wiedy Murtini Yarmaidi Yarmaidi Yeni Nur Rahmayanti Yola Fatrisia Yolanda Devira Yuli Amaliyah Yuwanti Anlikie Zahra Alifya Zulkarnain Zulkarnain