E-Jurnal Akuntansi TSM
Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH BOGOR

Maria Ade Kristina (Trisakti School of Management)
Rian Sumarta (Trisakti School of Management)



Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this study was to determine the factors that influence the control of personal taxpayers registered at Bogor. These factors are tax authorities services, tax penalty, level of understanding, tax awareness, tax dissemination, perceptions of tax effectiveness, and taxpayer trust. This research was conducted in 2022 with the object of research for taxpayers who were registered at Bogor. Primary data test method by means of a questionnaire. The sampling technique used purposive sampling with the number of samples in this study were 103 respondents. The data analysis method used in this research is validity test, reliability test, classical assumption test, correlation coefficient analysis, determination coefficient analysis (adj R²), overall significance test (F test), and individual parameter significance test (t test). The results showed that tax services, tax penalty, tax awareness, tax socialization, and taxpayer trust had no effect on taxation. However level of understanding and perception of tax effectiveness had effect on taxation.

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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 ...