PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM

  • Jurnal Akuntansi Barelang 081263285030

Abstract

This study examines the level of compliance of individual taxpayers in KPP Pratama Batam by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax information and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer.


The population of this study is individual taxpayers in  Batam.  Based  on data from the KPP Pratama Batam, until the end of 2016 there were 90.768. Not all population have been used in this study to the  time  and  cost  efficiency.  Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number  of  sample  is  200  people. Primary  data  collection  method  used  is  a  survey method  using  questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis.


Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities, tax information and tax sanctions have a positive and significant impact on taxpayer compliance.

Author Biography

Jurnal Akuntansi Barelang, 081263285030

Jurnal Akuntansi Barelang (JAB) Universitas Putera Batam mempublikasikan jurnal-jurnal di bidang Akuntansi serta penelitian-penelitian lainnya yang terkait yang merupakan sinopsis hasil penelitian dosen-dosen. Jurnal ini diterbitkan 2 kali setahun pada bulan mei  dan november 

Published
2018-01-10
How to Cite
BARELANG, Jurnal Akuntansi. PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM. JURNAL AKUNTANSI BARELANG, [S.l.], v. 2, n. 1, p. Mortigor Afrizal Purba(89-103), jan. 2018. ISSN 2580-5118. Available at: <http://ejournal.upbatam.ac.id/index.php/jab/article/view/257>. Date accessed: 27 may 2018.