Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Muhasabatuna: Jurnal Akuntansi Syariah
Devira Indrasvari Naryana, Putu
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance Devira Indrasvari Naryana, Putu; Setiawan, Putu Ery
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3195

Abstract

Taxes represent the largest contribution to state revenue, but taxpayer compliance in fulfilling their obligations is still not optimal. Taxpayer awareness and the imposition of tax sanctions can influence taxpayer compliance in fulfilling their tax obligations. This study aims to obtain empirical evidence of the effect of taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study is individual taxpayers registered at KPP Pratama Badung Utara. The sample used consists of 100 individual taxpayers selected through non-probability sampling, specifically purposive sampling, with data analysis using multiple linear regression. The results of this study indicate that taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance at KPP Pratama Badung Utara.
Co-Authors Putu Ery Setiawan