International Journal of Economics, Management, Business, and Social Science
Vol. 4 No. 1 (2024): January 2024

The Effect of Tax Awareness, Service Quality and Fine Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Pancoran: Empirical Study at Pancoran Pratama Tax Service Office

Awaloedin, Dipa Teruna (Unknown)
Pranoto, Agung (Unknown)
Cik, Achmad (Unknown)
Putra, Suadi Sapta (Unknown)
Pradini, Gagih (Unknown)
Karyatun, Subur (Unknown)

Article Info

Publish Date
31 Jan 2024

Abstract

This study aims to determine empirical evidence of the effect of tax awareness, service quality, and penalty sanctions on taxpayer compliance. This study used primary data by distributing questionnaires to taxpayers at KPP Pratama Jakarta Pancoran, the research object. The sampling used in this study was simple random sampling. The number of taxpayers sampled in this study was 100 respondents. Multiple linear regression analysis was used in SPSS (Statistical Package for the Social Science) version 25.0 to determine the effect of the independent variable on the dependent variable. The test data used in this study is a test of validity and reliability. To test the hypothesis in this study, researchers used Test T and Test F. This research data shows that tax awareness and penalty sanctions positively and significantly affect individual taxpayer compliance. The service quality variable shows that the results do not affect taxpayer compliance.

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Journal Info
International Journal of Economics, Management, Business, and Social Science
Website

Abbrev

ijembis

Publisher

CV ODIS

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...