PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KETAATAN WAJIB PAJAK MEMBAYAR PAJAK DI KOTA BANDA ACEH

Authors

  • Rahmah Yulianti Dosen Fakultas Ekonomi Akuntansi Universitas Serambi Mekkah Banda Aceh

DOI:

https://doi.org/10.35870/jemsi.v1i1.241

Keywords:

Obedience to pay taxes, pay taxes consciousness, and Knowledge and Understanding of the tax regulations

Abstract

The purpose of this research is to study the effect of taxation on the observance of socialization taxpayers pay taxes. This study used a questionnaire as an instrument to collect data. Questionnaires were distributed to the community in Banda Aceh which is the taxpayer, which consisted of 100 respondents. Data were analyzed using to evaluate the validity and reliability of the questionnaire and use linear regression to evaluate the factors that influence of variable. The data were analyzed using the SPSS program to test whether the mode l used in this study appropriates as the model analyzed.T he result shows that awareness of paying taxes significantly influence adherence to pay taxes, It can be seen from the independent variable coefficient value of 0264 while the variable knowledge and understanding of the rules of taxation that has a value of coefficient of 0448. This suggests that the taxpayer in the city of Banda Aceh obedient to pay taxes if there is dissemination of knowledge and understanding of the rules of taxation, compared with consideration of awareness to pay taxes.

Downloads

Download data is not yet available.

Downloads

Published

2015-08-05

Issue

Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

How to Cite

Yulianti, R. (2015). PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KETAATAN WAJIB PAJAK MEMBAYAR PAJAK DI KOTA BANDA ACEH. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 1(1), 29-35. https://doi.org/10.35870/jemsi.v1i1.241

Most read articles by the same author(s)