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All Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Lahar, Anniza
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PELAKSANAAN KEBIJAKAN TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Makassar Selatan) Lahar, Anniza; Pagalung, Gagaring
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.42684

Abstract

This research aim to test and analyse the effect of tax amnesty and tax penalties awareness affect on the individual taxpayers compliance both partially and simultanneously. The method of this research use questinonnaires and direct monitoring to Tax Office South Makassar. Population of this research is individual taxpayers obedience. Data that can be processed is 100 quetionnaire and the method of sampling is simple random sampling. Data were analyzed by using multiple regression and tested by data quality test, classical assumpiton test and hypotheses test. The result of research tha tax amnesty and tax penalties awareness have a positive effect to individual taxpayers obedience and have simultaneously significant effet to individual taxpayers obedience at Tax Office South Makassar which overall have interrelatedness the increase taxpayers obedience in tax payment.
Co-Authors Gagaring Pagalung