Jurnal Ilmiah Wahana Akuntansi
Vol 16 No 2 (2021): Jurnal Ilmiah Wahana Akuntansi

Pengaruh Pengetahuan, Sosialisasi, Pelayanan, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Tahun 2020

reny aziatul pebriani (Universitas Indo Global Mandiri)
RM. Rum Hendarmin (Universitas Indo Global Mandiri)

Article Info

Publish Date
01 Dec 2021

Abstract

This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions on individual taxpayer compliance at the notary office in Palembang. The data used are primary and secondary data with data collection techniques through literature study, observation, interviews, and distributing questionnaires to 50 respondents. The data analysis technique used multiple linear regression. Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables. However, tax sanctions are not proven to have a positive effect on tax compliance. This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.

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Journal Info
Jurnal Ilmiah Wahana Akuntansi
Website

Abbrev

wahana-akuntansi

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...