E-Jurnal Akuntansi Universitas Udayana
Vol 28 No 1 (2019)

Pengaruh Kesadaran, Kualitas Pelayanan, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Reklame

Mirah Permatasari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Lely Aryani M (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Jul 2019

Abstract

Public awareness to comply with taxation obligations play an important role in tax revenue revenue. This study is intended to determine whether taxpayer awareness, service quality, tax knowledge, and perceptions of tax sanctions have an effect on advertisement taxpayer compliance in the Regional Revenue Board of Badung Regency.. The method of determining the sample in this study using incidental sampling techniques with the number of respondents as many as 54 taxpayers. The data analysis technique used is multiple linear regression analysis. The effect of taxpayer awareness, service quality, tax knowledge and perceptions about tax sanctions on advertisement tax compulsory compliance of 98.3%. The effect of taxpayer awareness on advertisement taxpayer compliance is 1%. The effect of service quality on advertisement taxpayer compliance is 2.2%. Knowledge of taxation on advertisement taxpayer compliance is 4.8%. The influence of taxpayer perceptions about tax sanctions on advertisement taxpayer compliance is 92% . Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Knowledge, Taxpayer Perception About Tax Sanctions.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...