Published: 2024-08-01

Peranan Literasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

DOI: 10.35870/jemsi.v10i4.2871

Ita Suryanita Supyan, Helvi Nurhasanah
  • Ita Suryanita Supyan: Universitas Teknologi Digital Bandung
  • Helvi Nurhasanah: Universitas Teknologi Digital Bandung
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Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana peranan literasi pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Desain atau metode penelitian ini dilakukan dengan metode pengumpulan data dokumentasi dimana metode yang digunakan untuk mengumpulkan informasi dari berbagai dokumen atau catatan tertulis yang telah ada.Temuan hasil penelitian menunjukan bahwa peranan literasi pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak.Apabila wajib pajak memiliki pengetahuan terhadap literasi dan sanksi pajak yang akan diterima, maka kelalaian atau pelanggaran hukum akan berkurang. Originalitas penelitian ini fokus pada peranan literasi pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Tipe penelitian ini yaitu studi literatur.

Keywords

Literasi pajak, sanksi pajak, kepatuhan wajib pajak

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How to Cite

Supyan, I. S., & Helvi Nurhasanah. (2024). Peranan Literasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2669-2673. https://doi.org/10.35870/jemsi.v10i4.2871
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 4 (2024)

  • Section: Articles

  • Published: 2024-08-01

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