Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)

Determinan Tingkat Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kota Palembang

Salsabila Naela Ramadhani (Unknown)
Sulaiman (Politeknik Negeri Sriwijaya)
M. Husni Mubarok (Politeknik Negeri Sriwijaya)

Article Info

Publish Date
01 Jun 2024

Abstract

This study aims to determine the determinant of the level of taxpayer compliance at the Regional Revenue Board of Palembang City. This type of research is quantitative. The sample used in this study amounted to 50 Civil Servants in the Palembang City Regional Revenue Agency in the Tax section. The type of data used was primary data. The sampling technique uses a saturated sampling technique. The data in this study indicate that the variables Tax Sanctions, Moral Obligation, Quality of Service have a significant positive effect and tax audits have a negative effect on the variable taxpayer compliance

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...