Devotion: Journal of Research and Community Service
Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service

The Influence of Taxpayer Knowledge, Taxpayer Awareness, Service Quality and Tax Sanctions on Personal Taxpayer Compliance In Kpp Pratama of Aceh Province

Dhikin, Hidayatussa (Unknown)
Nadirsyah, Nadirsyah (Unknown)
Darwanis, Darwanis (Unknown)



Article Info

Publish Date
20 Dec 2023

Abstract

This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance.

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Journal Info

Abbrev

dev

Publisher

Subject

Description

Devotion : Journal of Community Service : is a journal that makes it easy for anyone who wants to publish scientific papers in an intensive manner in research. This journal also aims to bridge the gap between textual and contextual approaches to all clumps of knowledge; So, the journal invited the ...