Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Kesadaran, Tingkat Pendidikan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Detail
Author Dea Rosa Dwi Nurlaila
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to determine the effect of awareness, education level and tax sanctions on tax payer compliance by conducting studies on restaurant owners in Malang City. The type of research used is descriptive quantitative. The study populations were 1449 restaurant tax payers registered at the Malang Regional Tax Service Agency (BPPD) in 2017 and a sample of 94 restaurant tax payers using convenience sampling techniques for sampling. The variables used are independent variables including awareness, education level and tax sanctions while the dependent variable includes restaurant tax payer compliance. The data analysis method in this thesis using multiple linear regression. The results of this study indicate that awareness affects tax payer compliance, the level of education has an effect on tax payer compliance and taxation sanctions affect tax payer compliance but which has a dominant influence on tax payer compliance namely taxation sanctions. For further researchers it is recommended to use other variables and consider a broad sample in order to have wider coverage.