e_Jurnal Ilmiah Riset Akuntansi
Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi

Transparansi Anggaran dan Kesadaran Pajak Terhadap Kepatuhan Pajak

Islami, Putri Madania (Unknown)
Askandar, Noor Shodiq (Unknown)
Fakhriyyah, Dewi Diah (Unknown)



Article Info

Publish Date
05 Jul 2024

Abstract

Tax compliance is a condition where taxpayers fulfill their tax obligations according to applicable regulations. The purpose of this research is to determine and explain the influence of budget transparency and tax awareness on tax compliance. The research methodology used is quantitative, employing numerical data. The population studied consists of individual taxpayers registered at the North Malang Primary Tax Office. The sample in this study was selected using Accidental Sampling, with a sample size of 100 respondents determined using Slovin's formula. The research utilizes primary data analysis and multiple linear regression, with hypothesis testing conducted using SPSS Version 29. The results of the study indicate that budget transparency and tax awareness have a significant and positive influence on tax compliance. This research supports the attribution theory and the Theory of Planned Behavior (TPB).Keywords: budget transparency, tax awareness, tax 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 ...