Journal of Economics, Business, and Government Challenges
Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)

THE EFFECT OF KNOWLEDGE, TAXPAYER AWARENESS AND TAX SANCTION ON THE TAX COMPLIANCE

Yosy Fryli Mianti (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Gideon Setyo Budiwitjaksono (Universitas Pembangunan Nasional “Veteran” Jawa Timur)

Article Info

Publish Date
01 Nov 2021

Abstract

This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.

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Journal Info
Journal of Economics, Business, and Government Challenges
Website

Abbrev

ebgc

Publisher

Universitas Pembangunan Nasional Veteran Jawa Timur

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Economics, Business and Government Challenges aims to be the leading, peer-reviewed journal that enhances the solution of challenges in economics, business and government problem. The scope of our journal is quite broad, but all papers should in a substantial way address the solution in ...