Jurnal Administrasi Terapan
Vol. 3 No. 1 (2024): MARET

Pengaruh Moralitas, Religiusitas, Dan Sosialisasi, Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Agustina Christina Patty (Jurusan Akuntansi, Politeknik Negeri Ambon)
Dirk Berly Tehuayo (Jurusan Akuntansi, Politeknik Negeri Ambon)



Article Info

Publish Date
31 Mar 2024

Abstract

This research aims to determine the influence of morality, religiosity and socialization on individual taxpayer compliance. Religiosity is relevant to the Theory of Planned Behavior, while morality and socialization are relevant to attribution theory. This research is a quantitative research with 50 individual taxpayers registered as respondents at the Pratama Ambon KPP (Tax Service Office). The sample collection technique used was the non-probability sampling method. The data used is primary data using a questionnaire distributed via Google Form, and visited directly by taxpayers, who in this case are research respondents. The results of distributing questionnaires were collected first, after which they were processed using IMB SPSS version 25. The results of this research show that morality, religiosity and socialization have a positive and significant effect on individual taxpayer compliance. Keywords: Morality, Religiosity, Socialization, Individual Taxpayer Compliance.

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Journal Info

Abbrev

JAT

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal ...