International Journal of Health, Economics, and Social Sciences (IJHESS)
Vol. 5 No. 2: April 2023

The Effect of Tax Audit, Tax Amnesty, and Tax Sanctions on Taxpayer Compliance at Pratama Bima Tax Services Office

Khas Sukma Mulya (Universitas Muhammadiyah Bima, Indonesia)
Muhammad Rizkan (Universitas Muhammadiyah Bima, Indonesia)
Fitriani (Universitas Muhammadiyah Bima, Indonesia)

Article Info

Publish Date
08 Apr 2023

Abstract

This study aims to analyze the effect of tax audits, tax amnesty, and tax sanctions on taxpayer compliance at the Bima Pratama Tax Service Office. This study uses primary data and secondary data. Preliminary data were obtained through each respondent's answers, and secondary data was obtained from KPP Pratama Bima related to the number of individual registered taxpayers, taxpayers subject to SPT, and taxpayers reporting SPT. The samples in this study were 92 individual taxpayers registered at KPP Pratama Bima. Data were analyzed using the SPSS statistical program. These results indicate that simultaneously and partially, the tax audit, tax amnesty, and tax sanctions variables positively and significantly affect individual taxpayer compliance.

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Journal Info
International Journal of Health, Economics, and Social Sciences (IJHESS)
Website

Abbrev

IJHESS

Publisher

Universitas Muhammadiyah Palu

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

nternational Journal of Health, Economics, and Social Sciences (IJHESS) is a peer-reviewed electronic international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial ...