Published: 2023-04-30

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan

DOI: 10.35870/emt.v7i2.1027

Vidia Mey Saroh, Juli Ratnawati
  • Vidia Mey Saroh: Universitas Dian Nuswantoro ROR
  • Juli Ratnawati: Universitas Dian Nuswantoro ROR
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Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance

Keywords

Taxpayer Awareness; Knowledge and Understanding of Taxation; Tax Sanctions and Taxpayer Compliance

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How to Cite

Mey Saroh, V., & Ratnawati, J. (2023). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan. Jurnal EMT KITA, 7(2), 409-421. https://doi.org/10.35870/emt.v7i2.1027
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 7 No. 2 (2023)

  • Section: Articles

  • Published: 2023-04-30

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Author Biographies
Vidia Mey Saroh, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia

Juli Ratnawati, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia

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