JURNAL PUNDI
Vol 6, No 1 (2022)

Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Padang Satu

Denny Novi Satria (Sekolah Tinggi Ilmu Ekonomi KBP)
Rahma Annisa (Sekolah Tinggi Ilmu Ekonomi KBP)



Article Info

Publish Date
30 May 2022

Abstract

The purpose of this study is to provide empirical evidence about the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance at KPP Pratama Padang Satu. This research uses quantitative research methods. The data obtained from primary data is through questionnaires by using incidental sampling technique and by using the slovin formula. The population in this study were all individual taxpayers registered at KPP Pratama Padang Satu in 2020 using 100 samples in this study consisting of individual taxpayers registered at KPP Pratama Padang Satu.The results of the study produce a coefficient of determination which indicates that taxpayer awareness and tax sanctions affect taxpayer compliance by 28.4%, while 71.% is influenced by other variables not examined in this study. Keywords: Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

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Journal Info

Abbrev

jurnal-pundi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, ...