The Effect of Tax Awareness, Socialization Taxation, And Tax Sanctions Against Personal Taxpayer Compliance

Authors

  • Nur Hikmah institut agama islam negeri pekalongan

DOI:

https://doi.org/10.14421/jiecem.2020.1.2.1441

Keywords:

Tax awareness, tax socialization, tax sanction

Abstract

This study aims to determine the awareness of taxation, socialization of taxation, and tax sanctions affect the compliance of individual taxpayers. The data used are primary data obtained from questionnaires distributed to individual taxpayers. The results of the study indicate that tax awareness and tax sanctions have a positive effect on individual taxpayer compliance, while tax socialization does not affect individual taxpayers. 



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Abstract viewed: 183 times | PDF downloaded = 137 times PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI downloaded = 0 times

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Winerungan, Oktaviane Lidya. 2013. “Sosialisasi Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di KPP Manado dan KPP Bitung”. Jurnal EMBA, 1(3), 960-970.

https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view2527

https://repositori.usu.ac.id/handle/123456789/12422

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Published

2022-01-18

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Section

Articles