Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta
Purpose – This study aims to analyze the effect of tax knowledge, tax socialization, and tax sanctions on compliance of individual taxpayers in Surakarta. Methods – This research uses a quantitative approach. The population is individual taxpayers in the Surakarta area. Data collection technique...
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| Format: | Article |
| Language: | English |
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Universitas Surabaya FEB, Jurusan Akuntansi
2025-03-01
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| Series: | Akuntansi dan Teknologi Informasi |
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| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/7273 |
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| author | Nabila Irsya Khoirunnisa Yuanita Ayu Marwati Rhomadani Putriani Devitasari Rini Handayani |
| author_facet | Nabila Irsya Khoirunnisa Yuanita Ayu Marwati Rhomadani Putriani Devitasari Rini Handayani |
| author_sort | Nabila Irsya Khoirunnisa |
| collection | DOAJ |
| description |
Purpose – This study aims to analyze the effect of tax knowledge, tax socialization, and tax sanctions on compliance of individual taxpayers in Surakarta.
Methods – This research uses a quantitative approach. The population is individual taxpayers in the Surakarta area. Data collection techniques with conviening sample. Data analysis tools using SPSS version 20. Primary data is generated from distributing questionnaires.
Findings - The results showed that knowledge and socialization variables had a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions have a positive, but insignificant effect on compliance.
Implications - The findings support the theory of planned behavior which strengthens the research results to further consider effective programs to improve compliance. This research is expected to be a consideration for the government in making policies.
Originality - This research has a significant research area and the findings produced can answer the differences in the results of previous studies.
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| format | Article |
| id | doaj-art-35ea5ac83c2a482eadb0d8aac03cd006 |
| institution | OA Journals |
| issn | 1412-5994 2614-8749 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj-art-35ea5ac83c2a482eadb0d8aac03cd0062025-08-20T02:11:34ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492025-03-0118110.24123/jati.v18i1.7273Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakartaNabila Irsya Khoirunnisa0Yuanita Ayu Marwati1Rhomadani Putriani Devitasari 2Rini Handayani3Program Studi Akuntansi, STIE Atma Bhakti, IndonesiaProgram Studi Akuntansi, STIE Atma Bhakti, IndonesiaProgram Studi Akuntansi, STIE Atma Bhakti, IndonesiaProgram Studi Akuntansi, STIE Atma Bhakti, Indonesia Purpose – This study aims to analyze the effect of tax knowledge, tax socialization, and tax sanctions on compliance of individual taxpayers in Surakarta. Methods – This research uses a quantitative approach. The population is individual taxpayers in the Surakarta area. Data collection techniques with conviening sample. Data analysis tools using SPSS version 20. Primary data is generated from distributing questionnaires. Findings - The results showed that knowledge and socialization variables had a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions have a positive, but insignificant effect on compliance. Implications - The findings support the theory of planned behavior which strengthens the research results to further consider effective programs to improve compliance. This research is expected to be a consideration for the government in making policies. Originality - This research has a significant research area and the findings produced can answer the differences in the results of previous studies. https://journal.ubaya.ac.id/index.php/jati/article/view/7273Tax KnowledgeTax SocializationTax SanctionsTaxpayer Compliance |
| spellingShingle | Nabila Irsya Khoirunnisa Yuanita Ayu Marwati Rhomadani Putriani Devitasari Rini Handayani Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta Akuntansi dan Teknologi Informasi Tax Knowledge Tax Socialization Tax Sanctions Taxpayer Compliance |
| title | Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| title_full | Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| title_fullStr | Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| title_full_unstemmed | Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| title_short | Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| title_sort | pengaruh pengetahuan sosialisasi dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta |
| topic | Tax Knowledge Tax Socialization Tax Sanctions Taxpayer Compliance |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/7273 |
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