Advances in Taxation Research
Vol. 1 No. 1 (2023): October - January

Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance?

Wahyuni Wahyuni (Universitas Muhammadiyah Makassar)
Muhammad Adil (Universitas Muhammadiyah Makassar)
Nurul Fuada (Universitas Muhammadiyah Makassar)
Khadijah Darwin (Universitas Muhammadiyah Makassar)
Amran Amran (Universitas Muhammadiyah Makassar)

Article Info

Publish Date
28 Jan 2023

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.

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Journal Info
Advances in Taxation Research
Website

Abbrev

ATR

Publisher

Yayasan Pendidikan Bukhari Dwi Muslim

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...