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All Journal Journal of Taxation Analysis and Review
Lina Putri Selina
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF TAX SERVICE QUALITY, TAX SANCTIONS, TAXPAYER AWARENESS AND THE USE OF TAX INCENTIVES ON TAX COMPLIANCE (Case Study on MSME Taxpayers in Subang District) Lina Putri Selina; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1210

Abstract

This study aims to determine the effect of tax service quality, tax sanctions, taxpayer awareness and the use of tax incentives on tax compliance with a case study on MSME taxpayers in Subang Regency. This study uses quantitative methods using primary data. Data collection techniques used questionnaires that were distributed online and offline. The population in this study are taxpayers who have MSME businesses located in Subang Regency. The sampling technique used was non- probability sampling using accidental sampling procedure with a total of 103 respondents. The data test analysis technique in this study uses data quality analysis consisting of validity and reliability tests, logistic regression tests, hypothesis testing using the Wald test (partial t test) and the Omnibus test of model coefficient (simultaneous f test). The results show that simultaneously the quality of tax services, tax sanctions, and taxpayer awareness have no significant effect on tax compliance. The use of tax incentives has a significant effect on tax compliance. However, simultaneously the quality of tax services, tax sanctions, taxpayer awareness and the use of tax incentives can simultaneously affect tax compliance.
INFLUENCE OF ETHICS, TAX SANCTIONS, TAX SYSTEM MODERNIZATION AND TRANSPARENCY ON TAX COMPLIANCE (Case Study of Individual Employee Taxpayers in Subang Regency) Lina Putri Selina
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1215

Abstract

This study aims to determine the effect of ethics, tax sanctions, system modernization, and tax transparency on tax compliance. This research was conducted on individual employee taxpayers in Subang district. The population in this study were 100 individual taxpayer employees in Subang district. The data used in this study is primary data obtained by distributing online questionnaires via google form. The data analysis technique used is descriptive analysis method, data quality test, classical assumption test and hypothesis testing. The results of this study indicate that Ethics does not have a negative effect on Tax Compliance, Tax Sanctions do not have a positive effect on Tax Compliance, System Modernization and Tax Transparency have a positive effect on Tax Compliance.
Co-Authors Icih Icih Indah Umiyati