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Journal : Bongaya Journal for Research in Accounting (BJRA)

Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar

Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : P3M STIEM BONGAYA

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Abstract

This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by looking at taxpayer compliance from aspects of legal entity, type of business and length of establishment of business. The sample technique used with purposive sampling so that 92 samples of taxpayers were obtained. Data testing method uses multiple regression analysis with the help of SPSS version 22.00. Based on the results of testing the data obtained that the awareness of taxpayers, knowledge of taxation, tax administration system and tax sanctions have a positive and significant effect on taxpayer compliance at Makassar Middle KPP.

Co-Authors A P, I Nyoman Nugraha Abdullah, Dahliana Abu Bakar Afriani, Miskah Ahmad Ridhay Alfyano, Aexsa Amirullah Amirullah Andayani Andayani Andi Parenrengi Andriani, Rina Anggraini Anggraini Anika, Mutia Annawaty Annawaty, Annawaty Anwar Umar Ardyana, Della Arianto, Asnandar Ariastika, Dian Arief, Tita Rahayu Armin, La Ode Arsa Wahyu Nugrahani Arsyad, Usman ASMAN SADINO, ASMAN Asrul Sani Astuti Wijayanti, Astuti B. Yuliadi Bafadal, Mentarry Baru Sadarun, Baru Benny, Faichal Budirman Bachtiar Darsono Darsono Dwi Hilda Putri Emilia Emilia Fahri Fahri Fauziyyah, Afifah Feriadi, Eva Fredricka, Jhoanne Fristiohady, Adryan Halik, Tian Amalia Harahap, Milna Chairunnisa Hartono Hartono Hasratuddin Hasratuddin Herri Mahyar Hidayat Hidayat Hidayat, Alfa Manarul Hidayati, Siti Aisyah Himawan, Noni Inayah Inayah Indalifiany, Astrid Indrayana, Sofyan Irmawanty, Irmawanty Islamiah, Nurul Isnaini Herawati, Isnaini Istiqomah, Widya Izwita Dewi Jamaluddin . Kasmawati, Henny Ketut Sofjan Firdausi, Ketut Sofjan Khaeruddin Khaeruddin Kurniawan, Dedy Hendra Lestari Sukarniati, Lestari Lilis Martutik Mahidin Mahidin Mahmudah, Zakiyatul Malaka, Muhammad Hajrul Malik, Fadhliyah Masdul, Muhammad Rizal Matandung, Karla Kembongallo Mohammad, Habsah Muhammad Fadli Muhammad Ilyas Yusuf Muhammad Irfan Muhammad, Tengku Sifzizul Tengku Mukarramah Mukarramah, Mukarramah Munar Munar Musa, Najiah Muwakhidah, Muwakhidah Nasution, Rina Mahyurni Ningsi, Andryani Ningsih, Andryani Normawati Normawati, Normawati Nur Illiyyin Akib Nurakhirawati Nurakhirawati Nurjaman, Jajang Nurlaela Rauf Nurlina Ibrahim Nuryamin Nuryamin, Nuryamin Parawansah Parawansah, Parawansah Poko, Feny Rizkia Rahayu, Gustin Sari Margiani Rahmanpiu, Rahmanpiu Rahmayani, Nur Rini Hamsidi, Rini Ristiyanto Ristiyanto Roland Alexander Barkey, Roland Alexander Rosmiati Rosmiati Rustam HN, Muhammad Sabrianto Aswad, Sabrianto sadimantara, muhammad syukri Safa’at, Rachmat Sahidin Sahidin Sahidin, Idin Saktiani, Dwi Nur Satria Bijaksana Siregar, Khoirotun Najihah Soma, Andang Suryana Sri Wahyuni Supriati, Yulia Suriana Suriana Surjono Surjono Suryani Suryani Sutji Rochaminah Suwarjo Suwarjo Taufiq Taufiq Totok Budi Santoso Umar Dani, Ali Winda Irwanti, Winda Wirawan, Reza Ashari Yusuf, Muhammad I. Zubaydah, Wa Ode Sitti