Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pajak dan Analisis Ekonomi Syariah
Naomi Anjani Saktyaningrum
Unknown Affiliation
Economics, Econometrics & Finance Other

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

Found 1 Documents
Search

 1 
Pengaruh Pengetahuan Literasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Hotel di Kabupaten Boyolali Naomi Anjani Saktyaningrum; Hadi Samanto; Darmanto, Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1325

Abstract

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.
Co-Authors Darmanto Darmanto Hadi Samanto