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Journal : Journal of Applied Management and Accounting Science (JAMAS)

KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK Ni Wayan Nuratni; Agus Wahyudi Salasa Gama; Anak Agung Made Sastrawan Putra
Journal of Applied Management and Accounting Science Vol. 4 No. 2 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i2.86

Abstract

Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.
Co-Authors A.A. Putu Nikkita Devi Ak. S.E. Desak Nyoman Sri Werastuti . Alessandra Yuricha Alfonsia Klofilda Suryati Anak Agung Made Sastrawan Putra Anak Agung Putra Mahardika Anak Agung Putu Agung ANGGRAINI , Ni Putu Nita Artawan, I Putu Gede Bayu Artini, Ni Luh Putu Putri Astari, Ni Made Putri Atika Yuniarti Azizah, Rizka Nur Bira, Ni Putu Rifani Budiani, Ni Putu Dewi Cahyani, Ni Putu Diah Cokorda Javandira Derfina Nofitri Anita Desak Nyoman Sri Pratiwi Devita Glory Ardhisukmana Dewa Gede Agung Aditya Putra Dewi, Ni Luh Yulia Triana Dewi, Ni Nyoman Ayu Sinta Diah Ayu Marta Budiawati Dwita Utami, Ni Made Putri Eka Mitariani, Ni Wayan Evitasari, Ni Kadek G. Oka Warmana Gde Bayu Surya Parwita Gede Upadana Mahendra Wiyasa Gissella Nurcahyani Suharto I Dewa Ayu Prajaniti Arimerta I Dewa Gede Palguna Widya I Dewa Nyoman Raka I Gede Angga Depra Nata I Gede Arya Lilacita I Gst. Ngr Bagus Gunadi I Gst. Ngr Wiliada P.P I Gusti Agung Eka Teja Kusuma I Gusti Agus Sedana Yoga I Gusti Ayu Dhian Wahyuni I Gusti Ayu Diah Listhya Artarini I Gusti Ayu Imbayani I Gusti Ayu Istri Prabhawati I Gusti Ngurah Bagus Gunadi I Kadek Budi Adnyana I Kadek Dicky Pranayudha I Kadek Tisna Muliantika I Ketut Indrayana I Ketut Setia Sapta I Ketut Wahyu Suputra I Komang Yudi Ferdiawan I Made Budiasa I Putu Eka Krisna Santika Wira Anantha I WAYAN SUARJANA I Wayan Widnyana Ida Ayu Made Ari Widyawati Ida Ayu Made Dwi Susanti Ika WAHYUNI Jantina, Ni Wayan Jyotika Artha Sadiwi, Ni Putu Kadek Adi Pratama Hendra Kadek Agustini Dwi Putri Kadek Geby Oktaviari Kadek Oki Setiawan Kadek Okta Mega Handayani Kadek Yuliari Kiki Akbar Rizki Komang Ayu Anggarani Trijati Komang Ayu Diantini Komang Ayu Lestari Komang Ayu Sukma Ginanti Liliana Putri, Putu Intan Luh Buderini Luh Depi Julia Adnyani Luh Tina Resmayani M. Alfian Firmansyah Made Ari Sawitri Devi Made Dewani Putri Pertiwi Made Ika Prastyadewi Mahayani, Ni Kadek Lisna Maria Anjelina Ngindang Md Inneke Wirami Wirastuti Monika Tamaka Muryanti, Ni Kadek Sri Devi Nadira, Ni Made Ayu Nastitin, Yohana Ni Kadek Alit Budiartini Ni Kadek Ayu Purwaningsih Ni Kadek Intan Milinia Purwani Ni Kadek Irien Asmarianti Ni Kadek Ita Rupianti Ni Kadek Mellyna Dewi Ni Kadek Sri Budiartini Ni Kadek Sukma Handayani Ni Kadek Trisnawati Ni Kadek Yulia Pridayanti Ni Ketut Ayu Shantiani Ni Ketut Ceria Dewi Ni Ketut Ricca Widya Dharma Putri Ni Ketut Suwantari Ni Komang Ayu Sukmawati Ni Komang Ayu Trisnadewi Ni Komang Ayu Wintari Ni Komang Gita Wahyuni Ni Komang Lisnawati Ni Komang Srianingsih Ni Komang Tristiani Ni Luh Dita Devi Antari Ni Luh Eka Febriyanti Ni Luh Putu Kristina Dewi Ni Made Dwi Puspitawati Ni Made Mia Yuwita Sari Ni Made Rai Sucita Wati Ni Made Wika Riandani Ni Nengah Arya Puspita Dewi Ni Nyoman Ayu Windasari Ni Pande Kadek Lusyana Paramitha Astiti Ni Putu Anggariani Ni Putu Atika Putri Ni Putu Diah Anggreni Ni Putu Diah Puspita Dewi Ni Putu Dias Ayu Pratiwi Ni Putu Grivia Oktanaryanti Ni Putu Meliani Ni Putu Monyati Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Tania Ariesta Putri Ni Putu Tasiya Purnama Dewi Ni Putu Yeni Astiti Ni Putu Yeni Astuti Ni Putu Yulik Paramitha Ni Putu Yuniari Ni Wayan Budiasih Ni Wayan Dela Laraswati Ni Wayan Dessy Lindayanti Ni Wayan Eka Mitariani Ni Wayan Nuratni Ni Wayan Okti Anggriani Ni Wayan Rustiarini Ni Wayan Sulistiyani Nilna Muna Niluh Komang Tri Devacandradewi Padmaningrum, Ni Made Pande Ni Luh Eka Dwi Payanti Pryanti, Sang Ayu Putu Andina Putra, I Dewa Gede Rama PUTRA, I Kadek Yogik Dharma Putri, Kurnia Putri, Ni Putu Pipin Ariska Putu Aldi Wiguna Putu Aristya Evilia Cahyani Putu Candrika Febriyanti Putu Chintia Pramesti Putu Gede Indra Khrisna Putu Kepramareni Putu Melisa Dewi Jayanti Putu Ratih, Ida Ayu Putu Soniami Ramawati, Made Putri Ratmiasih, Ni Putu Ari Rismayanti, Kadek Intan Rismayanti, Ni Putu Eka Sang Ayu Riska Dwiyantari Saskarini, Ni Kadek Dwi Sri Pratiwi, Desak Nyoman Sritapayanti, Ni Nyoman Stanley Matius Danny Tarigant Sukmayani, Ni Putu Sulistiyani, Ni Wayan Supriyadi Supriyadi Swari, Ni Made Ary Diana Pradnya Syafitri, Wulan Indah Taupik Rusdi Titania, Anak Agung Sagung Mirah Trisnayanti, Ni Made Yeyen Wibawa, Ida Bagus Artha Sada Widnyana, Putu Alit Widnyani, Ni Made Widyantari, Ni Wayan Diah Nanda Wijayanti, Putu Yunita Yanti, Ni Kadek Dwik Purnama Yanti, Putri Emilia Yemima Youriza Yemima Youriza