Pengaruh Kesadaran, Tax Amnesty dan Sanksi Terhadap Kepatuhan Wajib Pajak Pribadi di Bidang Pendidikan
Abstract
This research discusses the influence of consciousness, tax amnesty, and sanctions
on tax compliance. The purpose of this research was to examine the influence of
consciousness, tax amnesty and sanctionson tax compliance. The dependent
variable that used for this research is the taxpayer compliance and for the
independent variables are awareness, tax amnesty, and sanctions. The object of
this research consisted of 100 respondents of individual taxpayer on educational
sector at Sintang, West Borneo. The analitycal tool used in this research is
multiple regression analysis using SPPS 20. Partially, awareness and sanctions
have positive effect on tax compliance. While the tax amnesty have no positive
effect on tax compliance.
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