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All Journal Jurnal Akuntansi dan Pajak
Murni Sulistyowati
Fakultas Ekonomi dan Bisnis Universitas Dharma AUB Surakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM ADMINISTRASI PERPAJAKAN MODERN, TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta) Murni Sulistyowati; Nuryati Nuryati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12489

Abstract

This study aims to provide empirical evidence that variables Knowledge Taxation, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty And Tax Sanctions have a positive significant effect on Personal Taxpayer Compliance (Case Study on KPP Pratama Surakarta). The population in this study are all individual taxpayers as much 104.192. Sampling in this research use Accidental Sampling 100 respondents. The results of the analysis test show that Tax Knowledge, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty and Tax Sanction have positive and significant impact on Personal Taxpayer Compliance..The result of R2 test shows the variable of Tax Knowledge Influence, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty and Tax Sanction able to explain 93,4% to variable of Personal Taxpayer Compliance while others equal to 6,6% explained by other variable outside research model.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK (STUDI EMPIRIS DI KPP PRATAMA KARANGANYAR) Murni Sulistyowati; Basuki Sri Rahayu
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10316

Abstract

This study aims to analyze the effect of Tax Paying Awareness, Tax Sanctions, Fiscal Service Quality, and Knowledge and Understanding of Tax Regulations on Taxpayer Compliance at Karanganyar Pratama Tax Office. The population of this study is all registered individual taxpayers in the Pratama Karanganyar Tax Office in 2017, amounting to 82,318. The sampling technique uses Simple Random Sampling technique with a total sample of 100 respondents. The analysis technique consisted of Validity Test, Reliability Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Normality Test, Multiple Linear Analysis, T Test, F Test, and Determination Test. The Hypothesis Test Results prove that: 1) Tax Paying Awareness has a positive and significant effect on Taxpayer Compliance. 2) Tax Sanctions have a positive and significant effect on Taxpayer Compliance. 3) Fiscal Service Quality has a positive and significant effect on Taxpayer Compliance. 4) Knowledge and Understanding of Tax Regulations has a positive and significant effect on Taxpayer Compliance. 5) Tax Paying Awareness, Tax Sanctions, Fiscal Service Quality, and Knowledge and Understanding of Tax Regulations together have a significant effect on Taxpayer Compliance.
Co-Authors Basuki Sri Rahayu Nuryati .