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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi
Hantono Hantono
Universitas Pelita Harapan (UPH) Kampus Medan
Economics, Econometrics & Finance

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Pengaruh Tax Audit, Tax Penalty, Laporan Audit, Dan Penerapan E_Filing Terhadap Kepatuhan Wajib Pajak Vivi Nara Purba; Mei Eviyanti Br Nababan; Ayu Lovio Nitta Purba; Sauh Hwee Teng; Hantono Hantono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10711

Abstract

Taxpayeri compliancei is critical to the government's ability to increase tax collection year after year, making it a recurring difficulty for many Tax Offices (KPPs) throughout Indonesia. This study will look at the influence of tax audits, fines, audit reportsi, and e-filingi on taxpayeri complianceiat KPP Kotai Medan. The study's populationi consists of individuali taxpayers registered with the KPP in Medan City, with a sample size of 100 respondents drawn using the Lambesshow algorithm. Primary data is gathered through surveys. Data analysis makes use of multiplei linear regressioni, classical assumption tests, and hypothesis testing. The results show that tax audits, fines, and audit reports have no meaningful impact on taxpayer compliance, but e-filing does. Tax audits, fines, audit reports, and electronic filings all have a substantial influence on taxpayericompliance. Tax audits, fines, audit reportsi, and e-filingi all have a significant link with itaxpayer compliance, accounting for 55.4% of the variance, while the remaining 44.6% is most likely due to unknown variables.
Dampak Pengetahuan, Kesadaran, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan di Medan Hantono Hantono; Selvia Fransiska Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2676

Abstract

Taxpayer compliance is a crucial factor that determines the success of the taxation system in a region. However, in Medan City, the level of motor vehicle taxpayer compliance remains relatively low. This can be observed from the low tax payment rates and high levels of motor vehicle tax arrears. One of the contributing factors is the lack of public understanding about the importance of taxes and the applicable tax mechanisms. Additionally, taxpayer awareness and the suboptimal accountability of public services also affect tax compliance. Therefore, there is a need for research to better understand the factors influencing motor vehicle taxpayer compliance in Medan City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, public service accountability, and tax sanctions on the compliance of motor vehicle taxpayers in Medan City..
Co-Authors Ayu Lovio Nitta Purba Mei Eviyanti Br Nababan Selvia Fransiska Wijaya Teng Sauh Hwee Vivi Nara Purba