AKUNTANSI DEWANTARA
Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025

PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP

Efendi, Alfarisi Akbar (Unknown)
Kartikasari, Dyah Ayumurni (Unknown)
Jannah, Nurul Maghfirotul (Unknown)
Ramadhan, Lodis (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance

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Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...