Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Increasing taxpayer compliance cannot be separated from Tax Knowledge. Taxpayer compliance can increase state revenues from the tax sector. Taxpayers must understand knowledge about taxation in general and tax procedures. This type of research is quantitative with primary data sources obtained by distributing questionnaires to the population in the research of individual taxpayers at KPP Pratama Pekanbaru Tampan. Test tools in research use validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of research on tax knowledge partially influence taxpayer compliance.

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Publication Details

Journal
EKONOMIKA45  Jurnal Ilmiah Manajemen Ekonomi Bisnis Kewirausahaan
Published
2024-12-30
DOI
https://doi.org/10.30640/ekonomika45.v12i1.3686
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Cecylya Thancy, Rudi Syafputra, Dian Puji Puspita Sari
EKONOMIKA45  Jurnal Ilmiah Manajemen Ekonomi Bisnis Kewirausahaan
Taxation and Compliance Studies
article

Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Cecylya Thancy, Rudi Syafputra, Dian Puji Puspita Sari
article en

Abstract

Increasing taxpayer compliance cannot be separated from Tax Knowledge. Taxpayer compliance can increase state revenues from the tax sector. Taxpayers must understand knowledge about taxation in general and tax procedures. This type of research is quantitative with primary data sources obtained by distributing questionnaires to the population in the research of individual taxpayers at KPP Pratama Pekanbaru Tampan. Test tools in research use validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of research on tax knowledge partially influence taxpayer compliance.

EKONOMIKA45  Jurnal Ilmiah Manajemen Ekonomi Bisnis KewirausahaanVol. 12(1)
Universitas Muhammadiyah Riau (ID)
Openalex Percentile: Top 68%
Taxation and Compliance Studies
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