Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal e_Jurnal Ilmiah Riset Akuntansi
Qisthi Yoeanda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak OP Pelaku e-commerce di Kota Malang) Qisthi Yoeanda; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1030.225 KB)

Abstract

ABSTRACTThis study aims to analyze the factors that influence taxpayer compliance,namely the awareness of taxpayers, taxation sanctions, and understanding oftaxation. The population of this study was determined based on purposivesampling method, the data was collected by distributing online questionnaires, ecommerce players who made trading sales through the Market Place Shopeeapplication domiciled in Malang City, had> 1000 followers, and had manypositive reviews from customers who became source of data of the author in thestudy.The research analysis method used is multiple linear regression. Based onthe results of the analysis shows that the awareness of taxpayers has a positiveand significant effect on taxpayer compliance, tax sanctions have a positive andsignificant impact on taxpayer compliance, understanding taxation has a positiveand significant impact on taxpayer compliance.The most dominant factor affecting taxpayer compliance is the awarenessof taxpayers because it has a standard coefficient value of 0.476 beta.Keywords : Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance andTaxpayer Compliance
Co-Authors Afifudin Afifudin M. Cholid Mawardi