PENGARUH TAX AMNESTY, RELIGIUSITAS, DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WPOP PADA KPP PRATAMA JAKARTA KOJA

This study aims to determine whether there is influence from the implementation of tax amnesty, religiousity, and subjective norm on individual taxpayer compliance at KPP Pratama Jakarta Koja. This study uses a quantitative method with the sample being individual taxpayers who are registered and act...

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Main Author: Adis Naurah Khansa, (Author)
Format: Book
Published: 2023-06-27.
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520 |a This study aims to determine whether there is influence from the implementation of tax amnesty, religiousity, and subjective norm on individual taxpayer compliance at KPP Pratama Jakarta Koja. This study uses a quantitative method with the sample being individual taxpayers who are registered and active at KPP Pratama Jakarta Koja. The sampling technique used probability sampling with a total sample of 120 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that tax amnesty, religiousity, and subjective norm positive effect on individual taxpayer compliance at KPP Pratama Jakarta Koja. 
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