PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)
This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing question...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Negeri Jakarta
2019-07-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9627 |
| _version_ | 1818523132239020032 |
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| author | Indri Febriani Suparno |
| author_facet | Indri Febriani Suparno |
| author_sort | Indri Febriani |
| collection | DOAJ |
| description | This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika. |
| first_indexed | 2024-12-11T05:41:25Z |
| format | Article |
| id | doaj.art-5b1a5ccaf47d4c5c879d4fbaca7c50d4 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-12-11T05:41:25Z |
| publishDate | 2019-07-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-5b1a5ccaf47d4c5c879d4fbaca7c50d42022-12-22T01:19:06ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102019-07-0114149649627PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)Indri Febriani0Suparno1Universitas Mercu Buana JakartaUniversitas Mercu Buana JakartaThis research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9627awarness taxpayertax servicetax sanctioncompliance |
| spellingShingle | Indri Febriani Suparno PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) Jurnal Ilmiah Wahana Akuntansi awarness taxpayer tax service tax sanction compliance |
| title | PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) |
| title_full | PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) |
| title_fullStr | PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) |
| title_full_unstemmed | PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) |
| title_short | PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) |
| title_sort | pengaruh kesadaran pelayanan fiskus dan sanksi terhadap kepatuhan wajib pajak orang pribadi studi survey di pt intikom berlian mustika |
| topic | awarness taxpayer tax service tax sanction compliance |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9627 |
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