JES (Jurnal Ekonomi STIEP)
Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)

KEPATUHAN WAJIB PAJAK: PENGARUH TAX KNOWLEDGE DAN MEDIASI PERSEPSI KEADILAN PAJAK

Priyastiwi Priyastiwi (STIE Widya Wiwaha)
Mia Candra Dewi (Unknown)
Agus Eko Sutriyono (IBE Indonesia Pontianak)

Article Info

Publish Date
23 May 2023

Abstract

This study empirically examines the effect of tax knowledge and perceptions of tax justice on taxpayer compliance. The type of research used in this study is quantitative with data collection techniques using a questionnaire. The sample in this study were individual taxpayers registered at KPP Pratama Bantul. The number of samples used was 100 respondents with a convenience sampling technique. Data analysis techniques using multiple linear regression analysis and path analysis. The results showed that tax knowledge and perceptions of tax justice had an effect on taxpayer compliance. In addition, it was found that tax knowledge through perceptions of tax justice has a significant effect on taxpayer compliance.

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Journal Info
JES (Jurnal Ekonomi STIEP)
Website

Abbrev

jes

Publisher

Sekolah Tinggi Ilmu Ekonomi Pontianak

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi STIEP (JES) adalah jurnal penelitian yang mempublikasikan hasil riset para akademisi di seluruh Indonesia yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) SEKOLAH TINGGI ILMU EKONOMI PONTIANAK. Terbit  2 kali dalam setahun yaitu Mei dan Nopember. JES ...