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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WPOP DI KOTA TANGERANG

Angelica Lidya Yaurentus, Rian Sumarta
Published 31 August 2020

Abstract

This study aims to determine and test the effect of understanding taxpayers, tax penalty, taxpayer environment, taxpayer awareness, financial conditions, quality of tax authorities services to the compliance of individual taxpayers in paying taxes in Tangerang City. This research uses convenience sampling method and 103 individual taxpayer respondents as a research sample. To analyze the data, multiple linear regression models are used. The results of this study indicate that taxation sanctions and financial conditions affect taxpayer compliance. While the understanding of taxpayers, taxpayer environment, awareness of taxpayers and the quality of tax authorities do not affect taxpayer compliance.

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  • visibility 129 views
  • get_app 71 downloads