Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak

I Gusti Bagus Putra Pranata; I Ketut Jati

doi:10.24843/EJA.2019.v29.i01.p11

Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak

I Gusti Bagus Putra Pranata Fakultas Ekonomi dan Bisnis Universitas Udayana
I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

DOI: https://doi.org/10.24843/EJA.2019.v29.i01.p11

Abstract

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted.

Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.

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Published

2019-10-10

How to Cite

PUTRA PRANATA, I Gusti Bagus; JATI, I Ketut. Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, [S.l.], v. 29, n. 1, p. 158-172, oct. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/50853>. Date accessed: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v29.i01.p11.

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