Work

Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Year: 2024

Type: article

Abstract: Increasing taxpayer compliance cannot be separated from Tax Knowledge. Taxpayer compliance can increase state revenues from the tax sector. Taxpayers must understand knowledge about taxation in general and tax procedures. This type of research is quantitative with primary data sources obtained by distributing questionnaires to the population in the research of individual taxpayers at KPP Pratama Pekanbaru Tampan. Test tools in research use validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of research on tax knowledge partially influence taxpayer compliance.

Source: EKONOMIKA45 Jurnal Ilmiah Manajemen Ekonomi Bisnis Kewirausahaan

DOI: 10.30640/ekonomika45.v12i1.3686

Authors: Cecylya Thancy, Rudi Syafputra, Dian Puji Puspita Sari

Institution: Universitas Muhammadiyah Riau

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4407167981

FWCI: 0.356

Cites:

Cited by: 1

Related to: 10