Analisis Sanksi Perpajakan Dan Pengetahuan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PT. SIP Inti Palapa Logistik

Authors

  • Oky Syahputra Universitas Battuta
  • Irma Herliza Rizki Universitas Battuta

DOI:

https://doi.org/10.47663/jmbep.v9i2.323

Keywords:

Taxpayer Compliance, Knowledge of Taxation Regulations, Tax Sanctions

Abstract

This study aims to determine the effect of Knowledge of Taxation Regulations and Tax Sanctions toward Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The population in this study are employees in PT. SIP Inti Palapa Logistik. Samples taken as many as 50 respondents by using purposive sampling. Result of research partially indicate that Knowledge of Taxation Regulations has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik.. Results of research partially indicate that Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. Results of simultaneously the Knowledge of Taxation Regulations and Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The results of the coefficient of determination test show that the Taxpayer Compliance variable can be explained by the variables of Knowledge of Taxation Regulations and Tax Sanctions, while the remaining by other variables not examined in this study such as Tax Administration System, Tax Service Quality, Tax Audit Quality, Tax Rates and Taxpayer Behavior.

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Published

2023-09-30

How to Cite

Oky Syahputra, & Irma Herliza Rizki. (2023). Analisis Sanksi Perpajakan Dan Pengetahuan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PT. SIP Inti Palapa Logistik. Jurnal Manajemen Bisnis Eka Prasetya Penelitian Ilmu Manajemen, 9(2), 183–194. https://doi.org/10.47663/jmbep.v9i2.323

Issue

Vol. 9 No. 2 (2023): : Edisi September

Section

Articles

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