Pengaruh sanksi perpajakan, kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di kota Malang

Authors

  • Arista Genova Kaimuddin Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
  • Anggraeni Purwatiningsih Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v4i2.8276

Keywords:

Fiscus Service, Taxpayer Compliance, Taxpayer Awareness, Tax Sanctions

Abstract

This study aims to analyze the effect of tax sanctions on taxpayer compliance, analyze the effect of taxpayer awareness on taxpayer compliance, and analyze the effect of tax service services on taxpayer compliance. The sample in this study was 90 respondents. The analysis technique uses multiple regression analysis. The results of the analysis show that tax sanctions have an effect on individual taxpayer compliance. Taxpayer awareness has an effect on individual taxpayer compliance. Fiscal services have a significant effect on individual taxpayer compliance.

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References

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Published

2022-07-31

How to Cite

Kaimuddin, A. G., & Purwatiningsih, A. (2022). Pengaruh sanksi perpajakan, kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di kota Malang. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 4(2), 22–30. https://doi.org/10.26905/j.bijak.v4i2.8276

Issue

Vol. 4 No. 2 (2022): July 2022

Section

Articles

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