cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Junaidin
Contact Email
junaiddin@farmasi.unmul.ac.id
Phone
+6282154639509
Journal Mail Official
junaiddin@farmasi.unmul.ac.id
Editorial Address
Jalan Sentosa Dalam No. 90, Kel. Sungai Pinang Dalam, Kec. Sungai Pinang
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Jurnal Riseta Soshum
Published by CV. Borneo Citra Kreatama
ISSN : -     EISSN : 30476208     DOI : https://doi.org/10.70392/jrs
Core Subject : Humanities, Health, Education, Social,
Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences
Jurnal Riseta Soshum dengan inisial JRs yang disingkat J Riseta Soshum merupakan jurnal yang diterbitkan 2 (dua) kali dalam setahun, yaitu dengan periode januari-Juni dan Juli-Desember oleh B-CRETA Publisher (CV. Borneo Citra Kreatama). J Riseta Soshum adalah jurnal multidisiplin nasional yang berfokus pada ruang lingkup kajian-kajian dalam berbagai isu dalam bidang ilmu-ilmu sosial dan humaniora yang mencakup ilmu sosial dan humaniora, ilmu ekonomi dan bisnis, ilmu sastra dan budaya, ilmu hukum, dan ilmu pendidikan sosial. Serta perubahan kajian-kajian terkini seperti pemberdayaan masyarakat, kelembagaan sosial dan pemerintah, sistem pengetahuan lokal, dan perubahan sosial nasional dalam berbagai perspektif. J Riseta Soshum bertujuan untuk menyebarluaskan hasil-hasil kajian dan atau pemikiran konseptual yang telah dicapai oleh peneliti.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 21 Documents
 1   2   3 
The Role of Whistleblowing System and Tax Sanctions in Improving Taxpayer Compliance: Peran Whistleblowing System dan Sanksi Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Dahlia, Devi Putri; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 2 No. 2 (2025): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v2i2.7986

Abstract

This research aims to examine the influence of the whistleblowing system and the implementation of sanction on individual taxpayer compliance located in Samarinda Ilir. This study uses the theory of planned behavior to explain the relationships between the variables studied. A quantitative approach was used with primary data obtained through questionnaires. The sample used in this study involved 100 individual taxpayer respondents residing in Samarinda Ilir. The data in this study were analyzed using PLS-SEM through SmartPLS version 4 application. The result of this research show that the whistleblowing system and tax sanctions implementation significantly have a positive effect on taxpayer compliance. This indicates that the more effective the whistleblowing system, the higher the level of individual taxpayer compliance. Moreover, the stricter the tax sanctions imposed, the higher the level of individual taxpayer compliance. This research provides empirical evidence of the importance of establishing a whistleblowing system and enforcing tax sanctions to improve taxpayer compliance.

Page 3 of 3 | Total Record : 21

 1   2   3 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2025): J Riseta Soshum Vol. 2 No. 1 (2025): J Riseta Soshum Vol. 1 No. 2 (2024): J Riseta Soshum Vol. 1 No. 1 (2024): J Riseta Soshum