Authors:

I Made Yoga Widian, I Ketut Jati

Abstract:

“One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service; Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.”

Keywords

: Quality Of Service; Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-51073

Published

2019-11-25

How To Cite

WIDIAN, I Made Yoga; JATI, I Ketut. Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP.E-Jurnal Akuntansi, [S.l.], v. 29, n. 2, p. 503 – 521, nov. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-51073. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v29.i02.p02.

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Issue

Vol 29 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License