Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Accounting Progress
Nainggolan, Putri Insyirah Indriana
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Layanan SAMSAT Keliling dan Penegakan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Kantor SAMSAT Tebing Tinggi Dewi, Kumala Vera; Nainggolan, Putri Insyirah Indriana
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.133

Abstract

The aim of this research is to determine and analyze the influence of mobile SAMSAT services and enforcement of tax sanctions on taxpayer compliance. The population of this research is the countless number of taxpayers in the city of Tebing Tinggi. By using the Cochran formula, the sample results obtained were 96 respondents. Researchers used a sampling technique using the Accidental Sampling technique. The data collection technique is to use a questionnaire distributed to research respondents. The data analysis used is simple linear regression analysis with the help of SPSS for Windows software. The research results show that partially the mobile SAMSAT service has a positive and significant effect on taxpayer compliance and the enforcement of tax sanctions has a positive and significant effect on taxpayer compliance. Apart from that, simultaneously mobile SAMSAT services and enforcement of tax sanctions have a positive and significant effect on taxpayer compliance.
Co-Authors Dewi, Kumala Vera