Jurnal Nuansa Karya Akuntansi
Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi

Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak

Silaen, Yosep Harry Kristian (Unknown)
Helmy, Herlina (Unknown)



Article Info

Publish Date
04 Apr 2024

Abstract

The purpose of this study is to determine whether social norms at KPP Pratama Padang have an impact on individual taxpayer compliance. This research aims to examine the influence of social norms and trust in the government on taxpayer compliance. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 399 individual taxpayers, both employees and workers in the city of Padang. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that social norms and trust in the government have a positive effect on taxpayer compliance. The implication of this research is that the Tax Service Office needs to take steps in a positive context, such as by conducting outreach to taxpayers so that it can encourage taxpayers to comply with tax regulations that have been determined by the government, increase trust in the government implemented by the tax authority and increase sanctions. taxation given to taxpayers in order to make taxpayers comply with specified tax obligations.

Copyrights © 2024






Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...