JAKPI
Vol 5, No 1 (2025)

PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Kurnia, Anastasya Sumargo (Unknown)
Hidayat, Vinny Stephanie (Unknown)

Article Info

Publish Date
30 Jun 2025

Abstract

The objective of this study is to examine the impact of taxation knowledge and tax sanctions on the compliance behaviour of motor vehicle taxpayers at Samsat Cimahi. Hence, a sample size of 124 individuals was chosen. Questionnaires were distributed to collect the data. Data analysis involved the utilization of multiple regression analysis. The results of the verified tests indicate that taxpayer knowledge regarding tax sanctions and tax knowledge has a significant and positive impact on tax compliance.

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Journal Info
JAKPI
Website

Abbrev

jakpi

Publisher

Universitas Prof. Dr. Moestopo

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima ...