Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Jakarta Palmerah

Michelle Marceline, Yuniarwati (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)

Article Info

Publish Date
30 Jul 2019

Abstract

This research aims to determine the effect of taxpayers awareness, taxation knowledge, and tax penalties on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah. This research uses primary data which the method to get the data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Palmerah. The distribution of questionnaires was conducted on 22nd-24th October 2018. The samples used in this study is 110 respondents. The results showed that the taxpayers awareness did not have a positive effect on the compliance of individual taxpayers in KPP Pratama Jakarta Palmerah, while taxation knowledge and tax penalties had a positive effect on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...