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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Rizky Mega Arini
STIE Pancasetia Banjarmasin
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Nida Putri Rahmayanti; Rizky Mega Arini; Susmita Dian Indiraswari; Rifdah Riyan Dara
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 2 (2023): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i2.11437

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance. The results showed that tax knowledge had an effect on taxpayer compliance, and tax sanctions also had an effect on taxpayer compliance. This proves how important knowledge of taxation is so that taxpayers understand how the rules, calculations and reporting of taxation. In addition, tax sanctions are also important to provide a deterrent effect on taxpayers who are not disciplined in paying taxes.
Co-Authors Indiraswari, Susmita Dian Nida Putri Rahmayanti Rifdah Riyan Dara