Jurnal Multidisiplin Madani (MUDIMA)
Vol. 2 No. 3 (2022): March 2022

Pengaruh Kesadaran Wajib Pajak, Saksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KP2KP Kutacane Aceh Tenggara

Lukman Al Hakim (Universitas Muslim Nusantara Al-Washliyah)
Alistraja Dison Silalahi (Universitas Muslim Nusantara Al-Washliyah)



Article Info

Publish Date
23 Apr 2022

Abstract

This study aims to analyze how the influence of taxpayer awareness, tax witnesses and tax knowledge on individual taxpayer compliance partially or simultaneously at KP2KP Kuta Cane Aceh Tengara. The approach used in this study is an associative approach and the type used is quantitative. The population used in this study was 12,986 and the sample was 100 using the puroposive sampling technique. Observations were made from November-June 2021. The data analysis technique used in this study used Validity Test, Reliability Test, Classical Assumption Test, Hypothesis Testing (t Test and F Test) and Determinant Coefficient Test. Data processing in this study using SPSS Statistics Package (Dor The Social Sciences) Version 23. The results of this study conclude that partially taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. Tax knowledge has a positive and significant effect on taxpayer compliance. Simultaneously, taxpayer awareness, tax witnesses and tax knowledge on taxpayer compliance, tax sanctions and tax knowledge have a positive and significant impact on individual taxpayer compliance at KP2KP KutaCane Aceh Tenggara.

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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 ...