Kupna Akuntansi: Kumpulan Artikel Akuntansi
Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi

PENGARUH KESADARAN PAJAK, PENERAPAN E-FILLING, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK: STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA AMBON

Latuamury, Jabida (Unknown)
Hilewe, Christin Maya (Unknown)



Article Info

Publish Date
20 Nov 2024

Abstract

This study aims to analyze the impact of tax awareness, the implementation of e-filing, and tax sanctions on the tax compliance of individual taxpayers registered at KPP Pratama Ambon. Tax compliance is a crucial factor in increasing state revenue, which necessitates examining various aspects that influence it. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents, who are individual taxpayers registered at KPP Pratama Ambon. The analysis technique used is multiple linear regression to examine the effect of independent variables on the dependent variable. The findings reveal that tax awareness and the implementation of e-filing have a positive and significant effect on tax compliance, indicating that higher tax awareness and more effective e-filing systems lead to increased taxpayer compliance. However, tax sanctions do not have a significant effect on compliance. This suggests that while tax sanctions are intended to encourage compliance, taxpayers are more influenced by awareness and the ease of filing systems. These findings are expected to provide valuable insights for the government in enhancing tax policies to improve taxpayer compliance in the future.

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Journal Info

Abbrev

kupna

Publisher

Subject

Economics, Econometrics & Finance

Description

KUPNA AKUNTANSI adalah jurnal yang dapat diakses oleh publik dan diterbitkan oleh Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya. Jurnal ini diterbitkan dua kali setahun, setiap bulan Mei dan November. Jurnal ini berisi artikel yang dikemas dari hasil penelitian ...