Jurnal Ekonomi dan Bisnis Jagaditha
Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA

Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era

Ida I Dewa Ayu Manik Sastri (Faculty of Economic and Business, Universitas Warmadewa)
Desak Rurik Pradnya Paramitha Nida (Faculty of Economic and Business, Universitas Warmadewa)
I Gusti Agung Praba Mahadewi (Faculty of Economic and Business, Universitas Warmadewa)



Article Info

Publish Date
22 Nov 2022

Abstract

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it.

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Journal Info

Abbrev

jagaditha

Publisher

Subject

Economics, Econometrics & Finance

Description

JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by ...