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PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA
 
Creator Triogi, Krisma Adhi
Diana, Nur
Mawardi, M. Cholid
 
Description The purpose of this study was to determine the effect of awareness, understanding of taxation and tax sanctions on individual taxpayer compliance. Included in the type of correlational research because it is useful for testing research hypotheses. The research sample was taken using a simple random sampling method (Simple Random Sampling) with 100 correspondents. After testing the hypothesis, it can be concluded that partially awareness, understanding of taxation and tax sanctions have a positive and significant effect on the compliance of individual taxpayers registered at KPP Pratama North Malang for the 2020 tax year.Keywords: Taxpayer awareness, tax understanding, tax sanctions, individual taxpayer compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-08-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12712
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12712/9924
 
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