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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Panjaitan, Klara Mega Utari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Affecting Compliance With Paying Personal Income Tax In Muara Bangkahulu District Panjaitan, Klara Mega Utari; Susena , Karona Cahya; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1548

Abstract

This research aims to determine the factors that influence compliance with paying personal income tax in Muara Bangkahulu District. This research is a quantitative descriptive study using primary data collected through distributing questionnaires to 10,943 taxpayers registered at the Pratama Bengkulu Satu Tax Service Office (KPP) in Muara Bangkahulu District. The sampling technique used was convenience sampling. The data used is primary data in the form of respondents' answers and processed using SPSS 25.The results of this research show that knowledge about taxes, service quality, legal awareness, and government efforts to increase compliance with paying taxes have a significant effect on compliance with paying income tax in Muara Bangkahulu District. This shows the value of Fcount > Ftable (39.020 > 2.46) with a significant value of 0.000.
Co-Authors Astuty, Kamelia Susena , Karona Cahya