e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022

ANALISIS FAKTOR KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Anisa Putri (Unknown)
Nur Diana (Unknown)
Dwiyani Sudaryanti (Unknown)



Article Info

Publish Date
13 Aug 2022

Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The sample used in this study are taxpayers who have NPWP and are registered at KPP Pratama MalangĀ Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable positively affects individual taxpayer compliance.Keywords: awareness of paying taxes, knowledge of tax regulations, tax service services, and individual taxpayer compliance.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...