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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Nurasana Nurasana
Sekolah Tinggi Ilmu Ekonomi KBP Padang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Nurasana Nurasana; Muhammad Rivandi
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.261

Abstract

Tax is the main source of state income which is used to finance government expenditure and national development. The formulation of the problems studied in this study are: (1) whether tax sanctions affect individual taxpayer compliance. ( 2 ) whether taxpayer awareness affects individual taxpayer compliance. The purpose of this study was to analyze the effect of tax sanctions on taxpayer awareness on individual taxpayer compliance. The related mariable used is taxpayer compliance from taxpayers.
Co-Authors Rivandi, Muhammad