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All Journal Jurnal Ekonomika I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EDUKATIF : JURNAL ILMU PENDIDIKAN JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN G-Tech : Jurnal Teknologi Terapan Alauddin Law Development Journal (ALDEV) Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Indonesian Community Journal Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Sastra Indonesia
Robiansyah, Anton
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : I-Finance Journal

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PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Anton Robiansyah; Pratana Puspa Midiastuty; Eddy Suranta; Suparsiyem Suparsiyem
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5480

Abstract

Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.
Co-Authors A.Rachmat Wirawan ACHMAD FAUZI Agustiani Putri Alpin Herman Saputra Andi Lopa Ginting Andi Lopa Ginting Andre Suandi Simbolon Andre Suandi Simbolon Antonius Dwi Maryadi Ardimansyah Ardimansyah Ardimansyah Arman Haqqi Anna Zili Arman Haqqi Anna Zili Avelyn Pingkan Komuna Bucek Jalu Prasetyo Arjuna Darwin Hartono Dwi Novita Eddy Suranta Eddy Suranta Eddy Suranta Eddy Suranta Edward Zubir Eka Wirajuang Daurrohmah Elga Yulindisti Ersi Sisdianto Febri Maulana Gunawan Wiradharma Hendrian Hendrian Herry Novrianda Hirawati Lubis Imron Septiadi Iwi Karmita Sari Khaerul Anam Lilik Sulistyowati Melisa Arisanty Mohd Shahril Ahmad Razimi Nindya Farah Dwi Puspitasari Nirdukita Ratnawati Noorina Hartati Noorina Hartati Novi Andareswari Novita, Dwi Nur Mahin Pesi Suryani Pratana Puspa Midiastuty Rafles Ginting Ranidiah, Furqonti Rini Indriani Rissa Anandita Rita Diana Mei Sari Rizky Firmansyah Rubhan Masykur Selly Anastassia Amellia Kharis Sismawati Situmorang Sri Maulidia Permatasari Sri Sukatmi Steviani Batti Steviani Batti Suparsiyem Suparsiyem Tito Irwanto Yasir Riady Yusmaniarti