Pengaruh Sanksi Pajak, Pengetahuan Perpajakan, dan Transparansi Laporan Keuangan Terhadap Kepatuhan Wajib Pajak Koperasi Wanita Kecamatan Mojosari Periode 2019-2023

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.

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Publication Details

Journal
Jurnal Inovasi Ekonomi Syariah dan Akuntansi.
Published
2024-08-21
DOI
https://doi.org/10.61132/jiesa.v1i5.422
Primary Topic
SMEs Development and Digital Marketing
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Sanksi Pajak, Pengetahuan Perpajakan, dan Transparansi Laporan Keuangan Terhadap Kepatuhan Wajib Pajak Koperasi Wanita Kecamatan Mojosari Periode 2019-2023

Nurdiana Fitri Isnaini, Nur Ainiyah, Indah Dewi Sekar Ayu
Jurnal Inovasi Ekonomi Syariah dan Akuntansi.
SMEs Development and Digital Marketing
article

Pengaruh Sanksi Pajak, Pengetahuan Perpajakan, dan Transparansi Laporan Keuangan Terhadap Kepatuhan Wajib Pajak Koperasi Wanita Kecamatan Mojosari Periode 2019-2023

Nurdiana Fitri Isnaini, Nur Ainiyah, Indah Dewi Sekar Ayu
article en

Abstract

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.

Jurnal Inovasi Ekonomi Syariah dan Akuntansi.Vol. 1(5)
Universitas Islam Majapahit (ID)
Gender equality
Openalex Percentile: Top 73%
SMEs Development and Digital Marketing
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Pengaruh Sanksi Pajak, Pengetahuan Perpajakan, dan Transparansi Laporan Keuangan Terhadap Kepatuhan Wajib Pajak Koperasi Wanita Kecamatan Mojosari Periode 2019-2023 — Nurdiana Fitri Isnaini, Nur Ainiyah, et al. · Jurnal Inovasi Ekonomi Syariah dan Akuntansi. (2024) | TGRS Research Map | TGRS