Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Irfana, Muhardila
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Langsa) Irfana, Muhardila; Rizal, Yani; Meutia, Tuti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3505

Abstract

This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions and Fiscus Services on Taxpayer Compliance in Langsa City. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the method of determining the sample was random sampling. The data obtained were analyzed using the SPSS (Statistical Package For Social Sciences) analysis technique. The equation model analyzed is multiple linear regression analysis, classical assumption test and hypothesis testing (t test, F test and Determination Coefficient (R2)). The results of this study indicate that (1) Taxpayer awareness has a significant effect on Taxpayer Compliance, (2) Tax Sanctions have no significant effect on Taxpayer Compliance, (3) Fiscus Services do not have a significant effect on Taxpayer Compliance, (4) Taxpayer Awareness, Tax Sanctions and Fiscus Services simultaneously have a significant effect on Taxpayer Compliance.
Co-Authors Rizal, Yani Tuti Meutia