The Accounting Journal of Binaniaga
Vol 7, No 1 (2022): June 2022

Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance

Cheka Rahiem (Unknown)
Kenny Ardillah Ardillah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Jul 2022

Abstract

The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance.

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Journal Info
The Accounting Journal of Binaniaga
Website

Abbrev

Accounting

Publisher

STIE Binaniaga

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management ...