Pengaruh Kesadaran, Pengetahuan Perpajakan, Kualitas Layanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

As one of the largest sources of revenue, tax collection is one of the government's focuses for the smooth running of national development activities. The thing that can provide a significant increase in tax revenue is all compliant taxpayers. The purpose of this finding is to examine the impact of tax awareness, tax knowledge, service quality, and tax sanctions on taxpayer compliance. The data source that is realized is primary data obtained by researchers from the results of distributing questionnaires. The population in this finding is the clients of the PIK Surakarta Tax Consultant Office. The sample of this finding is 100 respondents who are determined using the accidental sampling technique. The data analysis method in this finding applies multiple regression analysis processed with the SPSS version 21 program. The results of this finding indicate that tax awareness and tax sanctions have an effect on taxpayer compliance, while tax knowledge and service quality do not have an effect on taxpayer compliance.

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Publication Details

Journal
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Published
2025-03-02
DOI
https://doi.org/10.47467/alkharaj.v7i3.6305
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Kesadaran, Pengetahuan Perpajakan, Kualitas Layanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Endang Masitoh Wahyuningsih, Sari Kurniati, Amelia Robbi Anisa
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Taxation and Compliance Studies
article

Pengaruh Kesadaran, Pengetahuan Perpajakan, Kualitas Layanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Endang Masitoh Wahyuningsih, Sari Kurniati, Amelia Robbi Anisa
article en

Abstract

As one of the largest sources of revenue, tax collection is one of the government's focuses for the smooth running of national development activities. The thing that can provide a significant increase in tax revenue is all compliant taxpayers. The purpose of this finding is to examine the impact of tax awareness, tax knowledge, service quality, and tax sanctions on taxpayer compliance. The data source that is realized is primary data obtained by researchers from the results of distributing questionnaires. The population in this finding is the clients of the PIK Surakarta Tax Consultant Office. The sample of this finding is 100 respondents who are determined using the accidental sampling technique. The data analysis method in this finding applies multiple regression analysis processed with the SPSS version 21 program. The results of this finding indicate that tax awareness and tax sanctions have an effect on taxpayer compliance, while tax knowledge and service quality do not have an effect on taxpayer compliance.

Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis SyariahVol. 7(3)
Universitas Islam Batik (ID)
Openalex Percentile: Top 94%
Taxation and Compliance Studies
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