Jurnal Multidisiplin Madani (MUDIMA)
Vol. 2 No. 1 (2022): January 2022

Analisis Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Tangerang Barat

Samino Hendrianto (Universitas Muhammadiyah Tangerang)
Nursimah Dara (Universitas Muhammadiyah Tangerang)
Masturo (Universitas Muhammadiyah Tangerang)
Gita Ririn Fitriani (Universitas Muhammadiyah Tangerang)



Article Info

Publish Date
21 Apr 2022

Abstract

The purpose of this study was to examine Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Its Effect on Individual Taxpayer Compliance (WPOP) at KPP Pratama, West Tangerang. The population of this study includes all taxpayers registered at the West Tangerang KPP Pratama for the 2018-2020 period. The sampling technique used incidental sampling technique. Based on the predetermined criteria obtained 100 respondents. The type of data used is primary data obtained from the questionnaire results. The analytical method used is multiple linear regression analysis. The results of the study show that Tax Knowledge has no effect on Taxpayer Compliance. Meanwhile, Taxpayer Awareness and Tax Sanctions have a positive effect on Individual Taxpayer Compliance.

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Journal Info

Abbrev

mudima

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...