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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Rosiana Wijaya, Meiriska Febrianti
Published 1 March 2021

Abstract

The aims of this study are to determine the effect of tax awareness, tax sanction, the application of e-filing system, level of understading, tax dissemination, and tax officer services on individual taxpayer compliance in DKI Jakarta. This research was conducted in 2020 with registered taxpayers in DKI Jakarta as the object of this research . Data collected by questionnaire measured by likert scale. The sampling method used in this research was purposive sampling with the number of samples in this study were 100 respondents. The data analysis method used in this research are multiple linear regression with IBM SPSS version 25. The result of this research indicate that tax awareness, the application of e-filing system, level of understading, and tax officer services had no effect on individual compliance in DKI Jakarta. Other than that, tax sanctions and tax dissemination had effect on individual compliance in DKI Jakarta.

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