Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 10 No. 1 (2025): Januari 2025

Pengaruh Pengetahuan Perpajakan, Motivasi Wajib Pajak, Dan Self Assesment System Terhadap Kepatuhan Perpajakan

Daniel Mardiyanto Slamet Putra Raharjo (Unknown)
Miftahol Horri (Unknown)



Article Info

Publish Date
24 Jan 2025

Abstract

This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.

Copyrights © 2025






Journal Info

Abbrev

peta

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi. ...