e_Jurnal Ilmiah Riset Akuntansi
Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi

Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Malang Utara)

Apriansyah, Ikhwan (Unknown)
Afifudin, Afifudin (Unknown)
Hidayati, Irma (Unknown)



Article Info

Publish Date
18 Sep 2024

Abstract

Tax is Indonesia's main source of income used to finance state interests, including development. Due to the increasing development costs, the government is trying to maximize tax revenues, which greatly affect the state budget. This study aims to examine the effect of tax knowledge, tax rates, service quality, and tax sanctions on individual taxpayer compliance, with sampling using the Slovin formula. This study uses a quantitative method by distributing questionnaires to 100 taxpayers registered at the Malang Utara Pratama Tax Office. The results of this study explain that tax knowledge, tax rates and tax sanctions have a positive effect on individual taxpayer compliance, while service quality does not affect individual taxpayer compliance. It is hoped that this study can be a consideration for related parties to improve knowledge, rates, service quality and sanctions on individual taxpayer compliance.Keywords : Tax knowledge, tax rates, service quality, tax sanctions, taxpayer compliance.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...