E-Jurnal Akuntansi TSM
Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM

PENGARUH TAX AMNESTY DAN FAKTOR LAINNYA TERHADAP KEPATUHAN WAJIB PAJAK

MAYANG PRATIWI (Trisakti School of Management)
AAN MARLINAH (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2021

Abstract

This study aims to obtain empirical evidence of variables that affect taxpayer compliance in Tangerang City. By using independent variables, namely tax sanction, tax amnesty, tax awareness, tax payer attitudes, knowledge and understanding of taxes, and tax service. The objects in this study are individual taxpayers who have NPWP in Tangerang City, have participated in tax amnesty, and have received tax services by tax officials. The sample in this study was 61 respondents who were used in the study based on criteria and sampling with the convenience sampling method. The method of data analysis was carried out with reliability test, validity test, classical assumption test, f and t test , and analysis of the coefficient of determinationThe results of this study indicate that tax amnesty has an influence on taxpayer compliance and other independent variables such as tax saction, tax awareness, knowledge and understanding of taxes, tax services, and taxpayer attitudes have no effect on taxpayer compliance.

Copyrights © 2021






Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...