KEPATUHAN WAJIB PAJAK ORANG PRIBADI:  PERAN PENGETAHUAN PAJAK, TRANSPARANSI INFORMASI, MODERENISASI TEKNOLOGI PELAYANAN PAJAK, DAN SANKSI PAJAK

Pratiwi Adiarta; Nova Zamitah Putri

KEPATUHAN WAJIB PAJAK ORANG PRIBADI

PERAN PENGETAHUAN PAJAK, TRANSPARANSI INFORMASI, MODERENISASI TEKNOLOGI PELAYANAN PAJAK, DAN SANKSI PAJAK

Authors

Pratiwi Adiarta Universitas Trisakti
Nova Zamitah Putri Universitas Trisakti

Keywords:

Individual Taxpayer Complianc, Tax Knowledge, Information Transparency, Modernization of Tax Service Technology, and Tax Sanctions.

Abstract

This research aims to analyze the influence of the variables of tax knowledge, tax sanctions, information transparency and tax technology modernization on individual taxpayer compliance in Indonesia. Primary data was collected through a questionnaire distributed to active taxpayers consisting of 104 respondents from various demographic groups. The method used in the research is convenience sampling. Data analysis uses multiple regression analysis data. The test results show that 1) Tax knowledge has a significant positive effect on taxpayer compliance, 2) Tax sanctions have a significant positive effect on taxpayer compliance, 3) Technological modernization has a significant positive effect on mandatory compliancetax, 4) Information transparency has a significant positive effect on taxpayer compliance

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Published

2024-06-26

How to Cite

Adiarta, P., & Putri, N. Z. (2024). KEPATUHAN WAJIB PAJAK ORANG PRIBADI: PERAN PENGETAHUAN PAJAK, TRANSPARANSI INFORMASI, MODERENISASI TEKNOLOGI PELAYANAN PAJAK, DAN SANKSI PAJAK. Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(8), 118–131. Retrieved from http://jurnal.kolibi.org/index.php/neraca/article/view/2064