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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Daniel Mardiyanto Slamet Putra Raharjo
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Pengetahuan Perpajakan, Motivasi Wajib Pajak, Dan Self Assesment System Terhadap Kepatuhan Perpajakan Daniel Mardiyanto Slamet Putra Raharjo; Miftahol Horri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.912

Abstract

This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.
Co-Authors Miftahol Horri