Authors:

I Gusti Putu Agung Darma Wicaksana, Ni Luh Supadmi

Abstract:

“This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance”

Keywords

Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-47289

Published

2019-06-10

How To Cite

DARMA WICAKSANA, I Gusti Putu Agung; SUPADMI, Ni Luh. Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP.E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 2039 - 2065, june 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47289. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i03.p15.

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Issue

Vol 27 No 3 (2019)

Section

Articles

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