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All Journal SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Muharram, Denissah
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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ANALISIS KESADARAN, PENYULUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP BATAM SELATAN Muharram, Denissah; Permata Husda, Anggun
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7626

Abstract

This study aims to analyze the effect of taxpayer awareness, tax counseling and tax sanctions on taxpayer compliance at KPP Batam Selatan. This study uses a descriptive and quantitative statistical approach with a population of 400,034 WPOP in Batam City and the sample in this study is 100 respondents and uses a questionnaire as a data collection instrument. From data analysis, it was found that taxpayer awareness affects taxpayer compliance with t count (7.309) > t table (1.985), tax counseling affects taxpayer compliance with t count (2.653) > t table (1.985) and tax sanctions affect taxpayer compliance with t count (2.089) > t table (1.985). Simultaneously the results of the F test on taxpayer awareness, tax counseling and tax sanctions affect taxpayer compliance with F count (53.608) > F table (3.09). Keywords: Taxpayer Awareness; Tax Counseling; Taxpayer Compliance; Tax Sanctions.
Co-Authors Permata Husda, Anggun