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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Maria Maurin Ayu Atmanti
Universitas Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter, Jakarta Utara Maria Maurin Ayu Atmanti; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.1030

Abstract

This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta with the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results “of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance.”
Co-Authors Budi Kurniawan