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All Journal Publikasi Pendidikan Tata Arta The Indonesian Journal of Occupational Safety and Health Accounting Analysis Journal Sistemasi: Jurnal Sistem Informasi Halaqa : Islamic Education Journal Journal of Economic, Bussines and Accounting (COSTING) PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) SIGn Jurnal Hukum Journal of Nursing Practice and Education J-Com (Journal of Computer) Journal of Islamic economy and Community Engagement Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Novem Medika Farmasi EEdJ: English Education Journal Jurnal Dharma Indonesia
Rizki Rahmawati, Rizki
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Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : accounting analysis journal

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Analysis of the Factors Affecting Individual Taxpayers Compliance Rahmawati, Rizki; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18411

Abstract

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author
Analysis of the Factors Affecting Individual Taxpayers Compliance Rahmawati, Rizki; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18411

Abstract

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author
Co-Authors Agnaf Naufal, Muhammad Agung Yulianto Amanda, Meirissa Angelie, Shadeena Pasya Sefbriella Marry Asyhadi, Farhan Ayu Safitri Binti Anisaul Khasanah Devasari, Putri Dewi, Julia Sindy Dian Purnamasari Dias Nanda Revalina, Aurelia Ferisa Prasetyaning Utami Handayani, Masitah Haris, Amnan Hartati, Sukmini Husna, Roikha Mufidatul Julian Erdana, Rafael Lovandri Dwanda Putra, Lovandri Dwanda Nabila, Hasna Najwa, Rizqa Nofitri, Rika Nur Hidayat, Farid Nurmitasari Nurmitasari, Nurmitasari Pratama, Ikbar Rahman, Rizky Aulia Rahmatiar, Yuniar Robia Astuti Rusman Rusman Salwa, Laurellia Sari Bulan Tambunan Sartika, Sri Sri Ayu Wandira Sri Sumaryati Sudiyanto -, Sudiyanto Syafiul Anam, Muhammad Tejamaya, Mila Trismadya Primagati, Aira Yuliana Sari