Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Dwi Pratiwi, Yunita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali) Sufiyanto, Riyan; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Dwi Pratiwi, Yunita; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1115

Abstract

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.
Co-Authors Hegy Suryana, Alean Kistiani Sufiyanto, Riyan Triatmaja, Nur Asih Wulandari, Amy