Jurnal EMT KITA
Vol 7 No 2 (2023): APRIL 2023

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan

Vidia Mey Saroh (Universitas Dian Nuswantoro)
Juli Ratnawati (Universitas Dian Nuswantoro)

Article Info

Publish Date
30 Apr 2023

Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...