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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Salsabila Naela Ramadhani
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinan Tingkat Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kota Palembang Salsabila Naela Ramadhani; Sulaiman; M. Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1969

Abstract

This study aims to determine the determinant of the level of taxpayer compliance at the Regional Revenue Board of Palembang City. This type of research is quantitative. The sample used in this study amounted to 50 Civil Servants in the Palembang City Regional Revenue Agency in the Tax section. The type of data used was primary data. The sampling technique uses a saturated sampling technique. The data in this study indicate that the variables Tax Sanctions, Moral Obligation, Quality of Service have a significant positive effect and tax audits have a negative effect on the variable taxpayer compliance
Co-Authors M. Husni Mubarok Sulaiman