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All Journal ABM: International Journal of Administration, Business and Management
Fendi Chandra Setiawan
STIE Mandala
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF TAXPAYER AWARENESS, TAX OFFICER SERVICES AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN TAXPAYER SERVICE OFFICES PRATAMA JEMBER Fendi Chandra Setiawan; Karim Budiono; Wiwik Fitria Ningsih
ABM : International Journal of Administration, Business and Management Vol 3 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v3i1.539

Abstract

This study aims to determine the effect of taxpayer awareness, tax officer services and tax sanctions on tax compliance of free workers in the Jember Pratama tax service office. The data used in this study are primary data collected by survey method using questionnaire media. The data processing method uses multiple regression analysis methods with the help of the SPSS 18 analysis program. The results of hypothesis testing show that taxpayer awareness, tax officer services and tax sanctions have a positive and significant effect on individual taxpayer compliance with independent workers. Keywords: Taxpayers, Taxpayer Compliance, Taxpayer Awareness, Tax Officer Services, Tax Sanctions, Self-employment, Individual Taxpayers
Co-Authors Karim Budiono Wiwik Fitria Ningsih