Accounting Studies and Tax Journal
Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)

Tax Literacy, Tax Sanctions, Taxpayer Awareness and Quality of Tax Services on Taxpayer Compliance in Payment of Land and Building Taxes in Dumai City (Riau)

Muhammad Hidayat (STIE Persada Bunda Pekanbaru)

Article Info

Publish Date
15 Jan 2024

Abstract

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling  with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.

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Journal Info
Accounting Studies and Tax Journal
Website

Abbrev

count

Publisher

PT Penelitian dan Pengembangan Ilmu

Subject

Economics, Econometrics & Finance

Description

Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and ...