E-Jurnal Akuntansi TSM
Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM

FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Elisa, Elisa (Unknown)
Sumarta, Rian (Unknown)



Article Info

Publish Date
02 Mar 2024

Abstract

This research aims to obtain empirical evidence regarding the influence of service quality, tax sanctions, tax knowledge, taxpayer awareness, tax socialization, financial conditions, and e-billing implementation on the compliance of individual taxpayers. The subjects of this study are individual taxpayers registered in the DKI Jakarta area. The sampling method employed in this research is purposive sampling, with a total of 91 respondents. The results of this study indicate that the variables of service quality, tax knowledge, taxpayer awareness, and tax socialization have an impact on the compliance of individual taxpayers. Meanwhile, tax sanctions, financial conditions, and e-billing implementation do not affect the level of compliance of individual taxpayers.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...