VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Vol 4 No 2 (2023): Oktober 2023 - Maret 2024

Pengaruh Etika, Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Di Kulon Progo)

Zainnita Julia Qhoirunnisa (Unknown)
Martinus Budiantara (Unknown)

Article Info

Publish Date
01 Dec 2023

Abstract

The aim of this study is to find out how ethics, tax awareness, tax sanctions, and the quality of tax services affect the level of individual tax compliance in Kulon Progo. Primary data comes from questionnaires given to individual taxpayers. Secondary data is collected from relevant previous research and from various Internet sources. The double linear regression method is used to analyze data in the SPSS program version 21. Research results show that ethics, tax awareness, and tax sanctions have a positive impact on the level of individual tax compliance in Kulon Progo, but do not affect the quality of the tax services provided.

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Journal Info
VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Website

Abbrev

value

Publisher

Universitas Tjut Nyak Dhien

Subject

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

Description

VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business ...