Jurnal Akuntansi & Perpajakan Jayakarta
Vol 3 No 02 (2022): Vol. 03 No. 02 Januari 2022

PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KABUPATEN BEKASI

Melinda Dwi Haryanti (Universitas Bhayangkara Jakarta Raya)
Bayu Seno Pitoyo (Universitas Bhayangkara Jakarta Raya)
Andhika Napitupulu (Sekolah Tinggi Ilmu Ekonomi Jayakarta)



Article Info

Publish Date
31 Jan 2022

Abstract

The Effect of Tax Administration Modernization, Tax Knowledge, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance in the Bekasi Regency Area. This study aims to examine and analyze the effect of tax administration modernization, taxation knowledge, tax socialization, and tax sanctions on individual taxpayer compliance in the Bekasi Regency area. The object of this research is an individual taxpayer with NPWP in Bekasi Regency. This type of research is quantitative research with descriptive approach method. The data collection technique in this study used questionnaires via google form. The sample selection method in this study is a random sampling method. The sample used is 100 individual taxpayers. The method of analysis using multiple linear regression analysis using SPSS version 23 program. Based on the results of the partial study, it shows that administrative modernization has no effect on individual taxpayer compliance. However, tax knowledge, tax socialization and tax sanctions have a positive and significant effect on individual taxpayer compliance. Simultaneously modernization of tax administration, knowledge of taxation, socialization of taxation, and tax sanctions simultaneously affect the compliance of individual taxpayers in the Bekasi Regency area.

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Journal Info

Abbrev

JAPJayakarta

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi & Perpajakan Jayakarta (JAP Jayakarta) merupakan jurnal yang diterbitkan oleh Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Jayakarta yang diterbitkan setiap 2 kali dalam setahun, yaitu bulan Januari dan Juli. Jurnal Akuntansi & Perpajakan Jayakarta (JAP Jayakarta) berfokus pada ...