Pengaruh Pengetahuan Pajak, Tingkat Penghasilan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Dinda Indah Permata (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Eko Sasongko Priyadi (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang)

JAKBS
Vol. 4 No. 2 (2026): Juli - September

This study aims to analyze the influence of tax knowledge, income level, and tax sanctions on taxpayer compliance. The research uses a quantitative approach with primary data collected through questionnaires distributed to taxpayers. The data is analyzed using multiple linear regression analysis. The study uses a quantitative approach with a survey method. The population in this study includes taxpayers working in the research area. The sampling technique used is convenience sampling, with a total of 57 respondents. Primary data is collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that all three variables simultaneously affect taxpayer compliance.