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Journal : Journal of Sustainable Community Development (JSCD)

The Effect of Taxpayer Knowledge, Tax Socialization and Tax Sanctions on the Voluntary Disclosure Program Tutty Nuryati
Journal of Sustainable Community Development (JSCD) Vol 4 No 2 (2022): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v4i2.79

Abstract

This study aims to examine the effect of taxpayer knowledge, tax socialization and tax sanction on the Voluntary Disclosure Program (VDP). This purpose used a sample of 97 respondents. The data analysis method used is Partial Least Square (PLS) with SmartPLS ver.3.3.9 data analysis tool. This research is a type of research that uses a quantitative approach, because the data used is in the form of numbers and is calculated by statistical methods. The data used is primary data. Primary data was obtained by a list of questions in the form of a structured questionnaire with the aim of collecting data or information from respondents in the Bekasi City and Regency area. The results of this study also explain that (1) taxpayer knowledge has a positive and significant effect on VDP, (2) tax socialization has a positive and significant effect on VDP, (3) tax sanction has a positive and significant effect on VDP. The results of this study also show that the variables of taxpayer knowledge, tax socialization and tax sanctions affect the Voluntary Disclosure Program (PPS) by 45.6%, the remaining 54.4% is influenced by other variables outside of this study.
Co-Authors Achmad, Aisah Adrian Muluk, Muhammad Agatha Maharani Yulaeli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Antari Yuliana, Novi Anwar, Bunga Aprilia Salsabilla Ari Rahmawan Astrid Fitria Malik Ayu Permata Sari Azhara, Yarika Bagus Aditya, Ade Bagus Styoko Purwo Bernadetta Erika Tambunan Beti Nurbaiti Budi Kurniawan Cahya Kamila, Aulia Damayanti Miranda, Ilvina Defiani Nindasari Dewi Puspaningtyas Dewi, Atika Somantri Dian Surya Sampurna Diana Frederica Diana Putri Dina Erliana Dinanti, Dara Endah Prewesti Ningrum Eva Herianti Fanny Khamillah Hasim Farah Aulia Ernawati Febrilda Putri Budiawan Hafizh, Muhammad Maulana Hanafairus, Lisita Handoko Sakti, Sri Hery Widijanto Husain Nurisman Indah Masri Indah Puspita Sari Joko Bagio Santoso Juhdi Ropiki Kamila, Sahla Khan, Muhammad Asif Khoirunnisa Heriana, Putri Kinasih, Estu Latiefah Juliacahya Lestari Lestari Machdar , Nera Marinda Manrejo, Sumarno Manrejo, Sumarno Sumarno Manurung , Adler Haymans Marinda Machdar, Nera Muhammad Hasbi Muhammad Luthfi Muhammad Rifa Nawawi Mukuan, Arthur Munir Munir, Munir Mutiah Mutiah Myana, Try Nabilah, Jihan Ni Putu Eka Widiastuti Ningrum, Aisyah Eka Ningrum, Endah Prawesti Novianti, Anita Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Putri, Sela Dwi Putri, Yosi Ika Raden Mohamad Herdian Bhakti Rahmawati, Siska Aprilia Randy Kuswanto Refi Fadilla, Meisya Ria Restyananda Rimi Gusliana Mais Rimi Gusliana Mais Rosa, Elia Rossa, Elia Sakti, Sri Handoko Salsabila, Thoriqoh Sania Murtafia Dara Jati Sapridin, Sapridin Saprudin Saprudin, Saprudin Sembiring, Rinawati Setyaningsih, Fitri Sumarno Manrejo Sundari, Iska Ayu Susilawati, Susilawati Syamil, Ahmad Toto Aminoto Tri Widyastuti Triyani Ismayadi uswatun khasanah Uswatun Khasanah Wardani, Tiara Kusuma Wiwi Idawati Yozi, Vitra Yulaeli, Tri Yuyun Indah Cahyani