Work

Model Kepatuhan Pajak Berbasis Sanksi Pajak, Tax Amnesty, dan Pengetahuan Pajak

Year: 2019

Type: article

Abstract: This study aims to determine the effect of tax sanctions, tax amnesty, tax knowledge on the level of personal taxpayer compliance. This study uses a quantitative approach. The sample in this study was 80 WPOP registered in North Gresik Small Taxpayer Office using a purposive sampling technique. The data analysis technique uses multiple linear regression. The results of this study indicate that there is a significant effect of tax sanctions on WPOP taxpayer compliance which is registered at North Gresik KPP. There is no effect of tax amnesty on WPOP taxpayer compliance registered at North Gresik Small Tax Office. Tax knowledge has a significant effect on WPOP taxpayer compliance that is registered at North Gresik KPP.

Source: JIATAX (Journal of Islamic Accounting and Tax)

DOI: 10.30587/jiatax.v2i1.1321

Authors: Rizal Nasrullah Al Abbas, Tumirin Tumirin

Institution: Universitas Muhammadiyah Gresik

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: W3036096017

FWCI:

Cites: 17

Cited by: 2

Related to: 10