Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan
Afrita Gusrina
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Penyuluhan dan Konsultasi PerpajakanPasir Pengaraian) Afrita Gusrina; Nurhayati; Sri Yunawati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 3 No. 2 (2021): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2021)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.459 KB) | DOI: 10.30606/akpem.v3i2.1277

Abstract

The purpose of this study was to determine: whether tax counseling, tax incentives, tax officer services and the implementation of tax sanctions affect the willingness to pay taxes either partially or simultaneously. This study uses primary data obtained from questionnaires and secondary data obtained from the Office of Tax Counseling and Consultation Services (KP2KP) Pasir Pengaraian. The method used is a quantitative method. Sampling was done by using Convenience Random Sampling technique. The analysis technique used is multiple linear regression analysis, then hypothesis testing using t test and using F test. The results of this study indicate that the tax counseling variable partially affects the willingness to pay taxes, the tax incentive variable does not partially affect the willingness to pay taxes, the tax officer service variable has a partial effect on the willingness to pay taxes, and the variable of the implementation of tax sanctions has no partial effect. partial to willingness to pay taxes. Simultaneously, tax counseling, tax incentives, tax officer services, implementation of tax sanctions affect the willingness to pay taxes.
Co-Authors Nurhayati Sri Yunawati