Jurnal Fairness
Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)

PENGARUH PENGETAHUAN, PERSEPSI EFEKTIVITAS, KUALITAS PELAYANAN, TRANSPARANSI DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Pitriani (Universitas Bengkulu)
Baihaqi (Universitas Bengkulu)



Article Info

Publish Date
13 Sep 2024

Abstract

The purpose of the research was to analyze the influence of the knowledge of tax, effectivity of tax perception, service quality of tax officers, transparency and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City. The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 143 respondents. The method of the data analysis used multiple regression analysis. The results from the data analysis showed that: (1) the knowledge of tax have positive and significant effect toward compliance of corporate taxpayers; (2) the effectivity of tax  payer have positive and significant effect toward compliance of corporate taxpayers; (3) the service quality of tax officers have positive and significant effect toward compliance of corporate taxpayers; (4) transparency of tax have positive and significant effect toward compliance of corporate taxpayers; and (5) the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.

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Journal Info

Abbrev

fairness

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...