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Wael, Achmad Ramly
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL INTERVENING Wael, Achmad Ramly; Sososutiksno, christina; Engko, Cecilia
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.57-71

Abstract

This research aims to determine: (1) The influence of taxpayer awareness on taxpayer compliance, (2) The influence of taxpayer awareness on taxpayer compliance with tax sanctions as an intervening variable. The sample for this research is 100 individual taxpayers who carry out business activities and freelance work in Ambon City. The sampling technique uses the Slovin formula. Research data was collected using a questionnaire. The research results show that: (1) Taxpayer Awareness influences Taxpayer Compliance, (2) Tax Sanctions cannot mediate the influence of Taxpayer Awareness on Taxpayer Compliance
Co-Authors CHRISTINA SOSOSUTIKSNO Engko, Cecilia