Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance

Faridatul Hanifah; Defha Eka Febriani; Rista Prastiya; Fajar Umi Latifatul Asnab; Ahmad Lazuardi Firdaus; Amri Amrulloh

doi:10.69725/jebi.v1i2.31

Authors

Faridatul Hanifah Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Defha Eka Febriani Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Rista Prastiya Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Fajar Umi Latifatul Asnab Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Ahmad Lazuardi Firdaus Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

DOI:

https://doi.org/10.69725/jebi.v1i2.31

Keywords:

Tax Knowledge, Taxpayer Awareness, Tax Service Quality, Tax Sanction, Taxpayer Compliance

Abstract

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.

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Author Biographies

Faridatul Hanifah, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Faridatul Hanifah
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Defha Eka Febriani, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Defha Eka Febriani
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Rista Prastiya, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Rista Prastiya
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Fajar Umi Latifatul Asnab, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Fajar Umi Latifatul Asnab
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Ahmad Lazuardi Firdaus, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Ahmad Lazuardi Firdaus
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Amri Amrulloh, S.E., M.Ak
SC: 57226490027
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

References

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