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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Sianipar, Arsia Dondania
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Economics, Econometrics & Finance

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Pengaruh faktor-faktor Internal Diri Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Laksmi, Kadek Wulandari; Ariwangsa, I G. N. Oka; Lasmi, Ni Wayan; Sianipar, Arsia Dondania
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2164

Abstract

Taxes are people's contributions to the state which are mandatory, coercive in nature, and have no direct reward where they are utilized for the benefit of the state in obtaining the prosperity of the people. Tax is part of the main source of national income, which aims to finance government needs and finance development. Taxpayers must have knowledge of taxation and master the rules so they can improve compliance with their obligations so they do not get sanctions on tax rules. The research population is individual taxpayers at KPP Singaraja using a non-probability sampling method and an accidental sampling type. The research data is in the form of quantitative and multiple linear regression models. As a result, a taxpayer's knowledge of tax rules, level of income, and level of education all have a positive effect on how well they follow the rules.
Co-Authors Ariwangsa, I G. N. Oka Laksmi, Kadek Wulandari Ni Wayan Lasmi