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All Journal Jurnal Riset Akuntansi dan Bisnis Indonesia
Ahmadi, Pandit Fatih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN: Studi Kasus Wajib Pajak Penghasilan Yang Berdomisili di Bantul Yogyakarta Kundala, Manendha Maganitri; Karmilah, Karmilah; Ahmadi, Pandit Fatih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i3.566

Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge and understanding of tax regulations, tax sanctions and motivation on taxpayer compliance. The sampling method used a questionnaire in order to obtain 42 respondents who live in Bantul, Yogyakarta. The analytical method used in this research is multiple regression analysis method. The results showed that the tax sanctions variable had a significant positive effect on taxpayer compliance. While the variables of awareness of paying taxes, knowledge and understanding of tax regulations and motivation have no effect on tax compliance.
Co-Authors Karmilah, Karmilah Kundala, Manendha Maganitri