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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Wulandari Cahyani Putri
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Lingkungan Wajib Pajak, Sikap Rasional Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak Eneng Rahmawati; Wulandari Cahyani Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5105

Abstract

This research aims to determine the influence of the taxpayer's environment, rational attitudes, and the use of information technology on taxpayer compliance. This type of research uses associative quantitative research. The population used in this research were students at Pamulang University, Undergraduate Accounting Study Program Semesters 1-8, Regular Ck and Cs. The sampling technique uses convinience sampling which determines the most suitable criteria for determining this research. The sampling technique used the Slovin formula so that the total sample used in this research was 100 respondents. The data analysis technique uses multiple linear regression with the help of SPSS version 28 software. The results of this research show that simultaneously the taxpayer's environment, rational attitudes and the use of information technology have a significant effect on taxpayer compliance. Meanwhile partially, the taxpayer's environment has no effect on taxpayer compliance. Rational attitudes have a significant effect on taxpayer compliance. The use of information technology has a significant effect on taxpayer compliance.
Pengaruh Persepsi Tarif Pajak, Sanksi Perpajakan, Dan Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Salsa Pramudita; Wulandari Cahyani Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5106

Abstract

This research aims to determine the influence of perceptions of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 on taxpayer compliance. This type of research is quantitative research with primary data sources. The population in this research are UMKM business actors registered with the South Tangerang City Cooperatives and SMEs Service. The sample selection method used in this research was convenience sampling so that the final sample obtained using this method was 100 respondents. The data technique uses multiple regression analysis methods with the help of Microsoft Excel and SPSS Version 28 data processing. The research results simultaneously show that the variables of perception of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 have a simultaneous effect on taxpayer compliance. Partially, it shows that the tax rate perception variable has no effect on taxpayer compliance. Furthermore, the tax sanctions variable influences taxpayer compliance. Meanwhile, the variable implementation of government regulation number 23 of 2018 has no effect on taxpayer compliance.
Co-Authors Eneng Rahmawati Salsa Pramudita