MEDIA BISNIS
Vol 13 No 2 (2021): Media Bisnis

Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang

Myken Vanda Gishela (Trisakti School of Management)
Rian Sumarta (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2021

Abstract

The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.

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Journal Info

Abbrev

mb

Publisher

Subject

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

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...