Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi

Wirmie Eka Putra,Indra Lila Kusuma,Maya Widyana Dewi

doi:10.29040/jap.v20i1.360

Abstract

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.

Highlights

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance
Berdasarkan hasil analisis dan pembahasan yang telah dilakukan, maka dapat di tarik kesimpulan hasil analisis data dengan menggunakan metode analisis regresi linear berganda menunjukkan bahwa tax amnesty berpengaruh terhadap kepatuhan wajib pajak

Summary

Introduction

Sedangkan Penelitian yang dilakukan oleh (Sari & Fidiana, 2017) menyatakan bahwa pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak. Penelitian yang dilakukan oleh (Sari & Fidiana, 2017) menyatakan bahwa pengetahuan perpajakan memiliki pengaruh positif terhadap kepatuhan wajib pajak. Penelitian yang dilakukan oleh (Lianty et al, 2017) menyatakan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi.

Objectives

Results

Conclusion