Krisna: Kumpulan Riset Akuntansi
Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi

PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP

Desak Ayu Sriary Bhegawati (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)
Anik Yuesti (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)
I Gusti Ayu Agung Janur Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
05 Jul 2023

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.

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Journal Info

Abbrev

krisna

Publisher

Subject

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

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...