KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Marchya Monica (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to examine the effect of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance. This research was conducted the Cakung Dua area by using the convenience sampling method using primary data. This research uses descriptive research with a quantitative approach by processing questionnaire data using multiple regression analysis methods with the SPSS 26 application. The population of this study is an individual taxpayer in the Cakung Dua area so that a sample of 100 respondents was obtained. The results of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance. As for 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 ...