Pengaruh Sosialisasi, Sanksi dan Pemeriksaan Terhadap Kepatuhan Wajib Pajak Pribadi
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Institusion
Universitas Islam 45
Author
Kukuh, Ega Gustiarto
Subject
Akuntansi Keuangan
Datestamp
2022-10-11 02:23:36
Abstract :
This study aims to examine the effect of socialization, sanctions, and inspections on individual taxpayer compliance. This study uses primary data by distributing questionnaires to taxpayers registered at the Cibitung Pratama Tax Service Office (KPP). have a business. The analytical method used to test the hypothesis is multiple regression using SPSS version 21 software. The results of this study indicate that socialization and examination have no effect on taxpayer compliance and tax sanctions have a positive and significant effect on taxpayer compliance. The results of the R Square test in this study indicate that the variables of socialization, sanctions, and inspections can provide the information needed to predict the variation of the dependent variable of taxpayer compliance by 65.4%.
This study aims to examine the effect of socialization, sanctions, and inspections on individual taxpayer compliance. This study uses primary data by distributing questionnaires to taxpayers registered at the Cibitung Pratama Tax Service Office (KPP). have a business. The analytical method used to test the hypothesis is multiple regression using SPSS version 21 software. The results of this study indicate that socialization and examination have no effect on taxpayer compliance and tax sanctions have a positive and significant effect on taxpayer compliance. The results of the R Square test in this study indicate that the variables of socialization, sanctions, and inspections can provide the information needed to predict the variation of the dependent variable of taxpayer compliance by 65.4%.
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