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Contact Name
Priska Liliani
Contact Email
priscaaliliani19@gmail.com
Phone
+6287877363826
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jurnalnusaakuntansi@gmail.com
Editorial Address
Jalan imam bonjol gang vihara 2 no. 14 karawaci
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Articles 181 Documents
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA DEPOK SAWANGAN) Anisa Mutiara Huzani; sri agusti
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.409

Abstract

This study aims to empirically examine the influence of taxpayer awareness, tax knowledge, and tax sanction on imdividual taxpayer compliance in paying taxes at KPP Depok S awangan. This type of research is quantitative research using a survey approach. Data were collected through the distribution of questionnaires to 100 respondent, consisting of individual taxpayers. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The result showed that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax knowledge has no significant effect on taxpayer compliance, tax sanction have a positive and significant effect on taxpayer compliance. Simultaneously all three independent variables significantly influence individual taxpayer compliance at KPP Depok Sawangan.