Journal of Principles Management and Bussines
Vol. 1 No. 02 (2022): Journal of Principles Management and Bussines

Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Di Kota Salatiga

Safaah, Nailis (Unknown)
Mayasari, Elsa (Unknown)
Hasanah, Musyarofatun (Unknown)
Kabib, Nur (Unknown)



Article Info

Publish Date
28 Oct 2022

Abstract

This research is intended to determine the effect of tax knowledge, socialization and application of e-filling on individual taxpayer compliance. The population used in this research is individual taxpayers in Salatiga City. While in determining the sample using the formula from Roscoe by multiplying the number of variables by 10, so that the total sample used is 40 respondents. Furthermore, the data analysis technique used for testing is multiple linear regression analysis using SPSS 23 software. From the results of data processing, the results show that partially tax knowledge and the application of e-filling have a positive and significant influence on taxpayer compliance. While the socialization variable is not able to influence the level of taxpayer compliance. Next, simultaneously the three independent variables, namely knowledge of taxation, socialization and application of e-filling have a positive and significant impact on the level of compliance of individual taxpayers.

Copyrights © 2022






Journal Info

Abbrev

jpmb

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Principles Management and Bussines is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (June and October) by Scimadly Publishing. The editors ...