đ
30 September 2020
DOI: 10.33061/jasti.v16i2.4427
PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi
đ Abstract
The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.
đ Keywords
#Taxation sanctions; tax checks; taxpayer compliance; taxpayer awareness of income tax revenues
âšī¸ Informasi Publikasi
Tanggal Publikasi
30 September 2020
Volume / Nomor / Tahun
Volume 16, Nomor 2, Tahun 2020
đ HOW TO CITE
Prabowo, Didik; Harimurti, Fadjar; Sunarti, Sunarti, "PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 16, no. 2, Sep. 2020.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar