KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 10 No. 1 (2024): Kalbisiana

Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter, Jakarta Utara

Maria Maurin Ayu Atmanti (Universitas Kalbis)
Budi Kurniawan (Universitas Kalbis)

Article Info

Publish Date
20 Mar 2024

Abstract

This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta with the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results “of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance.”

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...