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All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Amnesty: Jurnal Riset Perpajakan Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat International Journal of Community Service EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Journal of Accounting Taxing and Auditing (JATA) Indonesian Journal of Taxation and Accounting Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal Sipakatau Jurnal MediaTIK Media Elektrik JAMP Journal of Applied Taxation and Policy Study of Scientific and Behavioral Management (SSBM)
Della Fadhilatunisa
Universitas Islam Negeri Alauddin Makassar
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Journal : Infestasi

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Determinan Kepatuhan Wajib Pajak dengan Pengetahuan Sebagai Pemoderasi Pualam, Andi Ruby Arsy; Bulutoding, Lince; yariati, Namla Elfa; Fadhilatunisa, Della; Talaohu, Sanunggarah
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.24192

Abstract

The decline in state revenue from taxes was due to the existence of taxpayers who did not comply in carrying out their tax obligations. The Indonesian government's efforts to make taxpayers comply in carrying out their tax obligations include implementing tax sanctions and the Voluntary Disclosure Program. The purpose of this study was to determine the effect of tax sanctions and Voluntary Disclosure Program on the compliance of individual taxpayers registered at KPP Pratama Makassar Utara. The population in this study were all individual taxpayers registered at KPP Pratama Makassar Utara using a sample of 100 samples based on purposive sampling as a sampling technique. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study show that tax sanctions and Voluntary Disclosure Program have a positive and significant effect on taxpayer compliance. The results of this study also indicate that knowledge of taxation has not been able to moderate the relationship between tax sanctions and the Voluntary Disclosure Program on taxpayer compliance.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmar, Ansari Saleh Ainul Fikri Hamsir Ainun Zahra Adistia Akhmad Affandi Akmal Hidayat Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Annafiah, Nur Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asri Ismail Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Chaerullah Burhan, Muh. Dary Mochamad Rifqie Dewi Fatmarani Surianto Dewi, Shabrina Syntha Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Elfa Syariati, Namla Elma Nurjannah Fadhlirrahman Baso Fajriani Azis Fajrin, Farid Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Hajar Dewantara Haliana Halim Hamdan, Muhammad Nurfaizy Hartono Helmy, Ahnaf Riyandirga Ariyansyah Putra Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ince Nur Akbar Indah Febriyani Asril Ismail, Megawati Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Megawati Ismail Memen Suwandi Mita Fitriani Muh Akbar B Muh Bhilal Halim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Sunan Jaya Irmawan Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Mushaf Nafil Rizqullah Rajab Nafil Rizqullah Rajab Namla Elfa Syariati Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pualam, Andi Ruby Arsy Putri Nanda Sari Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Roby Aditiya Roby Aditya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar S Sumarlin Saiful Muchlis Salomo Benny Junian Sanatang Satnur, Muh. Alham Setialaksana, Wirawan - Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari yariati, Namla Elfa Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini