PENGARUH PENGETAHUAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN
The active role of taxpayers is needed in achieving tax success to comply with their tax obligations. This study aims to determine whether there is influence from tax knowledge, self-assessment system, and tax sanctions on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. This stud...
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2023-01-09.
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| 245 | 0 | 0 | |a PENGARUH PENGETAHUAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN |
| 260 | |c 2023-01-09. | ||
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| 500 | |a http://repository.upnvj.ac.id/22238/12/ARTIKEL%20KI.pdf | ||
| 520 | |a The active role of taxpayers is needed in achieving tax success to comply with their tax obligations. This study aims to determine whether there is influence from tax knowledge, self-assessment system, and tax sanctions on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. This study uses a quantitative method with individual taxpayers registered at KPP Pratama Jakarta Pesanggrahan as a sample. The sampling technique used simple random sampling with a total sample of 125 respondents. Data is processed and tested using the Partial Least Square method with the SmartPLS 3.0 application. The results of this study indicate that tax knowledge and the self-assessment system have a positive and significant effect on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. Meanwhile, tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. | ||
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