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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA)
Nani Sumarni
Universitas Kuningan
Economics, Econometrics & Finance

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FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN Amir Hamzah; Nani Sumarni; Sani Rahmasari
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7773

Abstract

This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.
Co-Authors Amir Hamzah Sani Rahmasari