Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Vol. 1 No. 2: Maret 2022

PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP NIAT UNTUK PATUH CALON WAJIB PAJAK

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa)
Fidia Nur Rahmadini (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
28 Mar 2022

Abstract

This study aims to test whether tax knowledge and tac sanctions affect the intention to comply with prospective taxpayers. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents from the Universitas Sarjanawiyata Tamansiswa Yogyakarta in the class of 2018, 2019 and 2020. Sampling in this research uses snowball sampling technique. This research gives the result that tax knowledge has no effect on tax compliance intentions and tax sanctions have no effect on tax compliance intentions.

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Journal Info
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Website

Abbrev

JEMBA

Publisher

bajang Institute

Subject

Economics, Econometrics & Finance

Description

JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and ...