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Pengaruh Sanksi Perpajakan dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak

Year: 2024

Type: article

Abstract: This study aims to determine the effect of tax sanctions and taxpayer motivation on interest in using tax consultant services. This research was conducted at the Regional Office of DGT SUMUT I. The sampling technique used is random sampling with the calculation of the slovin formula so that 100 taxpayer respondents are obtained. The data analysis technique used is multiple linear regression with the SPSS 26 analysis tool. The results of this study indicate that tax sanctions have no effect on interest in using tax consultant services, while taxpayer motivation affects interest in using tax consultant services.

Source: Journal of Management and Economics Research

DOI: 10.62866/jomer.v3i1.184

Authors: Sonia Ananda, Rizki Fillhayati Rambe, Syamsul Bahri Arifin

Institution: Universitas Harapan Medan

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: diamond

OpenAlex ID: W4409643255

FWCI:

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