PENGARUH PROGRAM PENGUNGKAPAN PAJAK SUKARELA, KESADARAN PAJAK, SANKSI PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
PORAYOUW, ANDREAS WILLY
Subject
HF5601 Accounting
Datestamp
2024-03-04 09:40:37
Abstract :
Investigate the influence of voluntary tax disclosure programs, tax awareness, and tax sanctions on the behavior of individual taxpayers in Surabaya City. The voluntary tax disclosure program takes center stage as a government effort to enhance tax compliance by providing incentives to taxpayers who voluntarily disclose their income. Additionally, tax awareness is measured as a potential factor in improving taxpayers' understanding of their obligations, while tax sanctions are considered as drivers of compliance through the threat of punishment. The research employs a quantitative approach with a questionnaire as the data collection instrument. The research sample includes individual taxpayers in Surabaya City. Data analysis is conducted using relevant statistical techniques.
Investigate the influence of voluntary tax disclosure programs, tax awareness, and tax sanctions on the behavior of individual taxpayers in Surabaya City. The voluntary tax disclosure program takes center stage as a government effort to enhance tax compliance by providing incentives to taxpayers who voluntarily disclose their income. Additionally, tax awareness is measured as a potential factor in improving taxpayers' understanding of their obligations, while tax sanctions are considered as drivers of compliance through the threat of punishment. The research employs a quantitative approach with a questionnaire as the data collection instrument. The research sample includes individual taxpayers in Surabaya City. Data analysis is conducted using relevant statistical techniques.
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