Jurnal Sosial Ekonomi Bisnis
Vol 2 No 1 (2022): Maret 2022

Kepercayaan Publik, Kualitas Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi Di Daerah Bantul)

Novi Bergita Paot (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
21 Mar 2022

Abstract

Purpose: To prove the effect of Public Trust, Quality of Fiscal Service and Tax Sanctions on Individual Taxpayer Compliance (Case Study of Individual Taxpayers in Bantul Region). Methods: The sample of this research is individual taxpayers registered at KPP Pratama Bantul. The sample was selected by purposive sampling method. The total sample is 180 respondents with the sampling technique of cluster random sampling method. Findings: The findings of this study indicate that public trust has a positive effect on taxpayer compliance. The quality of tax services has a positive effect on individual taxpayer compliance and tax sanctions have a positive effect on individual taxpayer compliance. Novelty: The novelty in this study is that public trust is a determinant of increasing taxpayer compliance in carrying out the obligation to pay and report taxes. This research was conducted to strengthen the results of previous research and existing theories.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Sosial Ekonomi Bisnis
Website

Abbrev

jseb

Publisher

Yayasan Literasi Ilmiah Indonesia

Subject

Economics, Econometrics & Finance Engineering Environmental Science Social Sciences

Description

Jurnal Sosial Ekonomi Bisnis Berfokus Pada Bidang Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, Perbankan, Pasar Modal, Investasi, Stratejik, Akuntansi Manajemen Dan Biaya, Sistem Informasi Akuntansi, Isu-Isu Etika Dalam Akuntansi Dan Pelaporan Keuangan, Akuntansi Sektor Publik, ...