The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons
This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-09-01
|
| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| Subjects: | |
| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/2199 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832584643335946240 |
|---|---|
| author | Yana Hendayana Radhi Abdul Halim Rachmat |
| author_facet | Yana Hendayana Radhi Abdul Halim Rachmat |
| author_sort | Yana Hendayana |
| collection | DOAJ |
| description | This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined. |
| format | Article |
| id | doaj-art-32b47b5b0f1a487396efb5f11aa98785 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-32b47b5b0f1a487396efb5f11aa987852025-01-27T12:24:49ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-09-01931580158410.29210/0202321991443The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal personsYana Hendayana0Radhi Abdul Halim Rachmat1Universitas WidyatamaUniversitas WidyatamaThis study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.https://jurnal.iicet.org/index.php/jppi/article/view/2199tax self-assessment systemtax knowledgetax sanctionsculture of taxpayer compliance |
| spellingShingle | Yana Hendayana Radhi Abdul Halim Rachmat The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons JPPI (Jurnal Penelitian Pendidikan Indonesia) tax self-assessment system tax knowledge tax sanctions culture of taxpayer compliance |
| title | The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons |
| title_full | The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons |
| title_fullStr | The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons |
| title_full_unstemmed | The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons |
| title_short | The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons |
| title_sort | effect of self assessment systems tax knowledge and tax sanctions on the culture of taxpayer compliance of personal persons |
| topic | tax self-assessment system tax knowledge tax sanctions culture of taxpayer compliance |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/2199 |
| work_keys_str_mv | AT yanahendayana theeffectofselfassessmentsystemstaxknowledgeandtaxsanctionsonthecultureoftaxpayercomplianceofpersonalpersons AT radhiabdulhalimrachmat theeffectofselfassessmentsystemstaxknowledgeandtaxsanctionsonthecultureoftaxpayercomplianceofpersonalpersons AT yanahendayana effectofselfassessmentsystemstaxknowledgeandtaxsanctionsonthecultureoftaxpayercomplianceofpersonalpersons AT radhiabdulhalimrachmat effectofselfassessmentsystemstaxknowledgeandtaxsanctionsonthecultureoftaxpayercomplianceofpersonalpersons |