Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)

PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN

Muh Farhan Yudamahendra (Unknown)
Uswatun Khasanah (Unknown)
Maidani Maidani (Unknown)

Article Info

Publish Date
13 Mar 2026

Abstract

This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.

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Journal Info
Jurnal Ilmiah Akuntansi
Website

Abbrev

jilak

Publisher

CV. Denasya Smart Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...