Journal of Business Economics and Management
Vol. 1 No. 1 (2024): September 2024

Factor Analysis - Factors That Affect Compliance Individual Taxpayer Tax

Ingra Sovita (Unknown)



Article Info

Publish Date
06 Sep 2024

Abstract

This study explains the analysis of factors that affect the tax compliance of Individual Taxpayers at KPP Pratama Padang. In this study, the data used are primary data and secondary data. The sample was taken using the random sampling method using the Slovin formula and a sample of 100 respondents was obtained. The research instrument used was a questionnaire that had previously been tested and had met the validity and reliability requirements, while for data analysis using multiple linear regression analysis. The results of statistical processing assisted by the SPSS 21.0 for widows program show that the influence of independent variables (Tax Knowledge (X1), Tax Sanctions (X2), and Fiscal Service Quality (X3)) on dependent variables (tax compliance) is able to contribute 82.9%, while the remaining 17.1% is explained by other variables that are not included in this study. The results of the study show that partially and simultaneously through the t-test and the f test of the variables Tax Knowledge (X1), Tax Sanctions (X2), and Fiscal Service Quality (X3), have an effect on tax compliance at KPP Pratama Padang

Copyrights © 2024






Journal Info

Abbrev

jbem

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business Economics and Management (E-ISSN : 3063-8968) published by Global Sciences Publishers. The Journal of Business Economics and Management provides a forum for Students and Lecturers to explore issues and reflect on quantitative research. Journal of Business Economics and Management ...