Kepatuhan Wajib Pajak: Pelayanan Pajak, Pengetahuan Perpajakan, Dan Ketegasan Sanksi Pajak

Denny Kurniawan, Vidyarto Nugroho (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

Taxpayer compliance in paying taxes is a very important things for a country’s economic progress. If the level of awareness of tax payments is low, that’s mean progress in the economy of a country will also be hampered. Thus, the authors raise the hypothesis in this research that is the effect of tax services, tax knowledge, and tax sanction assertiveness on taxpayer compliance. This research uses explanatory research methods, and data used in this study are primary data. The data collection technique in this research was by distributing questionnaires to each respondent. The results of the data collection were processed using SPSS version 25. The result of this research indicate that Tax Services, Tax Knowledge, and Tax Sanction Assertiveness have a significant / positive effect on Taxpayer Compliance