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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Kelola : Jurnal Ilmu Sosial

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PENGARUH PENGETAHUAN PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI May Sarah Hasibuan; Ai Hendrani
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.596

Abstract

The purpose of this study is to examine and determine the factors that influence taxpayer compliance. The factors tested in this study were knowledge of taxation, modern tax administration systems and tax sanctions as independent variables while taxpayer compliance as the dependent variable. The sample in this study is an individual taxpayer of private employees who work in Central Jakarta sampling using nonprobability sampling method with the convenience sampling method, the research sample obtained as many as 100 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax knowledge, modern tax administration systems, and tax sanctions have an effect on taxpayer compliance. Partially, tax knowledge has a positive effect on mandatory compliance, modern tax administration systems have a positive effect on taxpayer compliance and tax sanctions have a positive effect on taxpayer compliance.
Co-Authors Adinda Nilawati Aisyah Bestari Putri Brigita Andriana Yuscintara Cahyo Randi Miftahul Ihsan Dara Putri Junianti Dihin Septyanto Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati Irnawati Sakinah May Sarah Hasibuan Mochamad Alvi Adhitia Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Ricky Harianto Rosa Oktavia Sinaga Salwa Latifa Putri Selin Primasari Sriyani Sriyani Thika Febriani