PENGARUH TAX AMNESTY, SANKSI ADMINISTRATIF DAN SANKSI PIDANA TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA TEGALSARI SURABAYA
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Institusion

Universitas Katolik Darma Cendika

Author

Gulo, Mikael Yosua

Subject

HF5601 Accounting 

Datestamp

2024-02-29 02:22:32 

Abstract :
This research examines the factors that influence individual taxpayer compliance. These factors are tax amnesty, administrative sanctions and criminal sanctions. This research uses quantitative methods. The research sample was 100 individual taxpayer respondents at KPP Pratama Tegalsari Surabaya. The application used to process the data obtained is the SPSS (Statistical Program for Social Science) application version 25. The research results show that the partial tax amnesty has no significant effect, administrative sanctions have no significant effect, and criminal sanctions have a positive and significant effect. Tax amnesty, administrative sanctions and criminal sanctions have an influence on individual taxpayer compliance. Keywords: Taxpayer compliance, tax amnesty, administrative sanctions, criminal sanctions 

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ABSTRAK.pdf
BAB 1.pdf
BAB 2.pdf
BAB 3.pdf
BAB 4.pdf
BAB 5 dan DAFTAR PUSTAKA.pdf
LAMPIRAN.pdf