Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

  • Marchya Monica Institut Teknologi dan Bisnis Kalbis
  • Maulana Malik Muhammad Institut Teknologi dan Bisnis Kalbis

Abstrak

This study aims to examine the effect of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance. This research was conducted the Cakung Dua area by using the convenience sampling method using primary data. This research uses descriptive research with a quantitative approach by processing questionnaire data using multiple regression analysis methods with the SPSS 26 application. The population of this study is an individual taxpayer in the Cakung Dua area so that a sample of 100 respondents was obtained. The results of this study indicate that the understanding of taxpayers and tax sanctions haveĀ  a positive effect on taxpayer compliance. As for service quality hasĀ  no effect on taxpayer compliance.

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Diterbitkan
2022-12-02
Bagian
Articles