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Journal : BULETIN BISNIS

DETERMINAN KEPATUHAN WAJIB PAJAK PEGAWAI NEGERI SIPIL (PNS) DI KECAMATAN SUGIO LAMONGAN Siti Shoimah; Martha Laila Arisandra; Moh. Ali Wafa
BBM (Buletin Bisnis & Manajemen) Vol 9, No 01 (2023): Vol. 09 No. 01, Tahun 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v9i01.548

Abstract

 This research aims to determine the Taxpayer Compliance (religiosity, tax sanctions, tax knowledge, fiscal services and tax amnesty. This research was analytical research with a quantitative approach. The    population of this research is the taxpayer of Persons who work as civil servants in Sugio district of Lamongan district. Sampling technique using sampling quota which amounted to 32 respondents, with data collection techniques using questionnaires. The collected data was analyzed using SPSS program version 25 with multiple linear regression analysis. The results of this study indicate that: (1) there is no effect of tax levy sanction on taxpayer compliance indicated by the value of t value of 0.269 and significance value 0.769, (2) there is no influence of tax knowledge variable on taxpayer compliance indicated by t value of 1.054 and significance value of 0.299, (3) there is the effect of tax service variable on taxpayer compliance indicated by the value of t count of 4.205 and the significance value of 0.000, (4) there is no effect of tax amnesty variable on taxpayer compliance is indicated with t value equal to -0.553 and a significance value of 0.584.Keywords: tax sanctions, religiosity, fiscal service, tax amnesty and taxpayer compliance 
Co-Authors Abdullahi Adio Babatunde Abidatus Suroya, Naela Afril Efan Pajri Agustiningtyas, Eka Ahmad Jemy Ahmad Sholikin Ahmed Oloruntobi Adekunle Aldhian Nur Isnaini Aldhian Nur Isnaini Ali muhajir, Ali Ana Fitriyatul Bilgies, Ana Fitriyatul Anis Nafiatul Umah Anjelika, Selfi Quraini Ari Rusnia Widhya F Widhya Avia Nur Kholifah Ayu, intan Cinta Ayu Amaliyah Amaliyah Desy Putri Ayu Nurvita Sari Devi Nur Mayang Sari Dian Eka Kusumawati Eka Fadlilatus Saadah Eka Puspita Sari Maaidah Faiqotul Himma, Faiqotul Fatichatur Rachmaniyah Fatichatur Rachmaniyah Fatichatur Rochmaniyah Handariyatul Maimunah Hasmah Hasmah Have Zulkarnaen Ismawati Ismawati Istiqomah, Istiqomah Ita Aristia Sa'ida Khoirul Umam Khuriyah . Laila Arisandra, Martha Latif Maulana Latif, Nashrudin Latifatul Ainiyah M. Donny Saputra Martha Laila Arisandra, Martha Laila Maulidia Putri, Ihza Zamzara Miftahul Huda Mochammad Al Musadieq Moh. Ali Wafa Moh. Azus Shony Azar Moh. Azus Shony Azar Muhammad Rosyid Muhammad Sholihin N i’ma turroviah Nafahatus Sahariyah Nawari Nawari Nawari Nawari, Nawari Novi Darmayanti Novi Darmayanti Nur Faidzin Nur Qomariyah Nur Vinda Eka Sholikhatus Nurul Fauziyah Putri, Windy Anissa Amilia Rachmaniyah, Fatichatur Rahajaan, Thomas Evi Viktor Ridho Bagus Setiawan Rifky Ardhana Kisno Saputra Rizal bahary, Achmad Robby Nur Akbar Sahri Sahri Shinta Maharani Trivena Suhariyanto Suhariyanto Suryadi, I Gede Iwan Syaiful Amin Ardiansyah Tasya Lailatul Firdaus Umar Nimran Wahyu Ginanjar A.S Wulansari, Kristin