Jurnal Ilmiah Universitas Batanghari Jambi
Vol 26, No 1 (2026): Februari

Pengaruh Sanksi Pajak dan Pengampunan Pajak (Tax Amnesty) terhadap Kepatuhan Wajib Pajak Orang Pribadi

Pazri, Yusuf (Unknown)
Juitania, Juitania (Unknown)
Wulandari, Putri (Unknown)
Friska, Diana (Unknown)



Article Info

Publish Date
17 Feb 2026

Abstract

This study aims to analyze the effect of tax sanctions and tax amnesty on individual taxpayer compliance. The research was conducted at the Pratama Serpong Tax Service Office. The sample consisted of 400 people, with a random sampling technique. The research data was primary data in the form of distributed questionnaires. The method used was multiple regression. The results of simultaneous and partial testing show that the variables of tax sanctions and tax amnesty significantly affect individual taxpayer compliance at the Pratama Serpong Tax Service Office.

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Journal Info

Abbrev

ilmiah

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...