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All Journal Jurnal Ilmiah Universitas Batanghari Jambi
Pazri, Yusuf
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Pengaruh Sanksi Pajak dan Pengampunan Pajak (Tax Amnesty) terhadap Kepatuhan Wajib Pajak Orang Pribadi Pazri, Yusuf; Juitania, Juitania; Wulandari, Putri; Friska, Diana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6410

Abstract

This study aims to analyze the effect of tax sanctions and tax amnesty on individual taxpayer compliance. The research was conducted at the Pratama Serpong Tax Service Office. The sample consisted of 400 people, with a random sampling technique. The research data was primary data in the form of distributed questionnaires. The method used was multiple regression. The results of simultaneous and partial testing show that the variables of tax sanctions and tax amnesty significantly affect individual taxpayer compliance at the Pratama Serpong Tax Service Office.
Co-Authors Friska, Diana juitania, juitania PUTRI WULANDARI