Golden Ratio of Taxation Studies
Vol. 1 No. 1 (2021): December - May

The Effect of Taxpayer Awareness, Fiskus Services and Sanctions Taxation on Corporate Taxpayer Compliance

R. Rahmi (STIE Makassar Maju, Makassar)



Article Info

Publish Date
30 Apr 2021

Abstract

In 2011-2013, there was a decrease in the level of corporate taxpayer compliance at KPP Pratama Makassar South. This study aims to test empirically and analyze the influence of taxpayer awareness, tax authorities, and tax sanctions against corporate taxpayer compliance at the Primary Tax Service Office South Makassar. This research was conducted using a survey method of corporate taxpayers at KPP Pratama South Makassar. Samples were obtained by random sampling . Data collection methods through questionnaires, and next data analyzed use analysis regression linear double. Results study this is Awareness must tax, service officer tax/tax and penalty taxation in a manner simultaneous no influential positive and significant on corporate taxpayer compliance. Variable Service of tax officers/tax authorities and tax sanctions partially influential positive but no significant to performance obedience must tax body. Awareness must tax in a manner Partial no influential significant in a manner partial to mandatory compliance tax body.

Copyrights © 2021






Journal Info

Abbrev

grts

Publisher

Subject

Economics, Econometrics & Finance

Description

Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life ...