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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Mohammad Khoiru Rusydi
Universitas Brawijaya
Economics, Econometrics & Finance

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Pengaruh Persepsi Korupsi Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Kebon Jeruk Satu Axel Rizki Augusto Siregar; Mohammad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine and analyze the effect of perceptions of corruption and tax sanctions on individual taxpayer compliance at KPP Pratama Kebon Jeruk Satu. Attribution theory states that an individual who observes a person's behavior, the individual tries to determine whether it is caused by internal factors or external factors. Tax compliance in this study is defined as the willingness of taxpayers to fulfill all of their tax obligations. Data were obtained from individual taxpayers registered at KPP Pratama Kebon Jeruk One using the accidental sampling method. This study uses a questionnaire survey method that is distributed online to individual taxpayers who are registered at KPP Pratama Kebon Jeruk Satu. The data that can be processed in this study are 150 questionnaires. Testing the data in this study using multiple regression analysis. The results showed that perceptions of corruption had a negative effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu. Tax sanctions have a positive effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu.
Co-Authors Axel Rizki Augusto Siregar