PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)

  • Indri Febriani Universitas Mercu Buana Jakarta
  • Suparno Universitas Mercu Buana Jakarta
DOI: https://doi.org/10.21009/wahana.14.014
Keywords: Awarness Taxpayer, Tax Service, Tax Sanction, Compliance

Abstract

This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika.

Published
2019-07-15
How to Cite
Febriani, I., & Suparno. (2019). PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika). Jurnal Wahana Akuntansi, 14(1), 49-64. https://doi.org/10.21009/wahana.14.014
Issue
Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Section
Articles

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