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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Yuniarti, Aulia Tri
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Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PENGETAHUAN PAJAK, SIKAP RASIONAL, DAN GENDER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI : (Studi pada Wajib Pajak Orang Pribadi PT Starlight Garment Semarang) Yuniarti, Aulia Tri; Muid, Dul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i7.11479

Abstract

Tax are a major source of government revenue and play a significant role for the country. This study aims to examine the effect of tax knowledge, rational attitude, and gender on individual taxpayer compliance at PT Starlight Garment Semarang. The research uses quantitative method with data collected through an online questionnaires distributed to 82 respondents at PT Starlight Garment Semarang. Determination of the sample uses probability sampling technique wich gives each respondents an equal opportunities of being selected. The data analysis technique is multiple linear regression using SPSS 25 application. The result of the research show that the independent variable: tax knowledge has a significance value of 0,000 < 0,05, rational attitude has a significance value of 0,000 < 0,05, and gender has a significance value of 0,385 > 0,05 in relation to the dependent variable: taxpayer compliance. This research concludes that tax knowledge and rational attitude have a significant effect on the taxpayer compliance,while gender has no significant effect on the taxpayer compliance.
THE INFLUENCE OF TAX KNOWLEDGE, RATIONAL ATTITUDE, AND GENDER ON INDIVIDUAL TAXPAYER COMPLIANCE YUNIARTI, AULIA TRI
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.25971

Abstract

Tax are a major source of government revenue and play a significant role for the country. This study aims to examine the effect of tax knowledge, rational attitude, and gender on individual taxpayer compliance at PT Starlight Garment Semarang. The research uses quantitative method with data collected through an online questionnaires distributed to 82 respondents at PT Starlight Garment Semarang. Determination of the sample uses probability sampling technique wich gives each respondents an equal opportunities of being selected. The data analysis technique is multiple linear regression using SPSS 25 application. The result of the research show that the independent variable: tax knowledge has a significance value of 0,000 < 0,05, rational attitude has a significance value of 0,000 < 0,05, and gender has a significance value of 0,385 > 0,05 in relation to the dependent variable: taxpayer compliance. This research concludes that tax knowledge and rational attitude have a significant effect on the taxpayer compliance,while gender has no significant effect on the taxpayer compliance.
Co-Authors Dul Muid