Jurnal Riset Akuntansi dan Bisnis Indonesia
Vol 2 No 3 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN: Studi Kasus Wajib Pajak Penghasilan Yang Berdomisili di Bantul Yogyakarta

Kundala, Manendha Maganitri (Unknown)
Karmilah, Karmilah (Unknown)
Ahmadi, Pandit Fatih (Unknown)

Article Info

Publish Date
11 Oct 2022

Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge and understanding of tax regulations, tax sanctions and motivation on taxpayer compliance. The sampling method used a questionnaire in order to obtain 42 respondents who live in Bantul, Yogyakarta. The analytical method used in this research is multiple regression analysis method. The results showed that the tax sanctions variable had a significant positive effect on taxpayer compliance. While the variables of awareness of paying taxes, knowledge and understanding of tax regulations and motivation have no effect on tax compliance.

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Journal Info
Jurnal Riset Akuntansi dan Bisnis Indonesia
Website

Abbrev

jrabi

Publisher

Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Riset Akuntansi dan Bisnis Indonesia Topics covered include, but not strictly limited to: 1. Business and management strategy 2. Marketing management 3. Operations management 4. Finance and investment management 5. Entrepreneurship 6. Organisational behaviour and people ...