Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Luh Putu Priska Sri Utami
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Priska Sri Utami; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p010

Abstract

The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions
Co-Authors Ni Luh Supadmi