The Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions, Taxation System and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia

Authors

  • Siti Alsyukroni Fakultas Ekonomi dan Bisnis, Universitas Potensi Utama
  • Ina Liswanty Fakultas Ekonomi dan Bisnis, Universitas Potensi Utama

DOI:

https://doi.org/10.47663/jmbep.v9i2.338

Keywords:

Kesadaran Wajib Pajak, Pelayanan Fiskus, Sanksi Perpajakan, Sistem Perpajakan, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This research was conducted with the aim of determining the influence of taxpayer awareness, tax authorities services, tax sanctions, tax systems and tax socialization on individual taxpayer compliance at KPP Pratama Medan Polonia using quantitative research methods with primary and secondary data sources. through a questionnaire with five Likert scales. The respondents in this research were 100 Taxpayers with total sampling. Data processing in this study used SPSS 25.0. The results of this research indicate that Taxpayer Awareness, Fiscus Service, Tax Sanctions have an influence on Individual Taxpayer Compliance, while the Tax System and Tax Socialization have no influence on Individual Taxpayer Compliance. The R Square value of the variables studied is 0.314, there is a remaining 0.686 which has not been studied.

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Published

2023-09-30

How to Cite

Siti Alsyukroni, & Ina Liswanty. (2023). The Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions, Taxation System and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia. Jurnal Manajemen Bisnis Eka Prasetya Penelitian Ilmu Manajemen, 9(2), 248–267. https://doi.org/10.47663/jmbep.v9i2.338

Issue

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

Section

Articles