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All Journal Devotion: Journal of Research and Community Service
Dhikin, Hidayatussa
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The Influence of Taxpayer Knowledge, Taxpayer Awareness, Service Quality and Tax Sanctions on Personal Taxpayer Compliance In Kpp Pratama of Aceh Province Dhikin, Hidayatussa; Nadirsyah, Nadirsyah; Darwanis, Darwanis
Devotion : Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i12.628

Abstract

This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance.
Co-Authors Darwanis Darwanis Nadirsyah, Nadirsyah