Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 4 No. 1 (2023): Januari

The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance

Eka Rahmawani (Politeknik Negeri Batam)
Afriyanti Hasanah (Politeknik Negeri Batam)

Article Info

Publish Date
27 Jan 2023

Abstract

The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to 2021. The researcher uses the sampling method in selecting the sample and uses the slovin formula to determine the number of samples. The results of this research conclude that tax awareness has an effect on individual taxpayer compliance, while tax sanctions, tax amnesty, and tax service do not affect individual taxpayer compliance.

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Journal Info
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Website

Abbrev

JURNALEMAK

Publisher

Indonesian Journal Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak ...