THE EFFECT OF TAX KNOWLEDGE, TAX PAYER AWARENESS, AND TAX PENALTY ON TAX PAYER COMPLIANCE AT KPP PRATAMA PASAR REBO
Abstract
The purpose of this study was to find out the effect of the Tax Knowledge, Taxpayer Awareness, and Tax Penalty on Taxpayer Compliance at KPP Pratama Pasar Rebo, either partially or simultaneously. Collecting primary data through random sampling and using multiple linear regression was used in analyze the data. The results of the study partially show Tax Knowledge, Taxpayer Awareness, and Tax Penalty have a significant effect on Taxpayer Compliance. Simultaneously, Tax Knowledge, Taxpayer Awareness, and Tax Penalty have a positive effect on Mandatory Compliance..
Keywords: Tax Knowledge, Taxpayer Awareness, Tax Penalty, and Taxpayer Compliance
References
Assa, J. R., Kalangi, L., & Pontoh, W. (2018). The Effect of Tax Audit and Tax Sanctions on Taxpayer Compliance at the Manado Pratama Tax Service Office. Going Concern: Journal of Accounting Research, 13(04).
Dewi, N.C., & Ginanjar, S. (2016). the effect of tax knowledge, taxpayer perception and tax socialization on taxpayer compliance at KPP Pratama Serang. Journal of Integrated Accounting Research, 9(2).
Daulay, T. M. (2021). THE EFFECT OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE IN REPORTING ANNUAL NOTICE LETTER (SPT) IN THE MIDDLE OF THE COVID-19 PANDEMIC WITH TAX SANCTIONS AS MODERATOR VARIABLE. RELEVANT: Journal of Accounting Research, 2(1), 62-83.
Diaz Priantara, A. S. (2016). Indonesian Taxation, ISSUE 3. Jakarta: Media Discourse.
Gunawan, C. (2018). Proficient in mastering SPSS (Easy to process data with IBM SPSS Statistics 25). Yogyakarta : Depublish.
Herlina, V. (2020). The Effect of Sanctions, Tax Awareness and Service Quality on Land and Building Taxpayer Compliance in Kerinci Regency. Benefita Journal, 5(2), 252-263.
Indra Mahardika Putra (2017). TAX AMNESTY BOOK EDITION: TAX AMNESTY. YOGYAKARTA: QUADRANT.
Khuzaimah, N., & Hermawan, S. (2018). The Influence of Taxpayer Understanding Level, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance. JIATAX (Journal of Islamic Accounting and Tax), 1(1), 36-48.
Mardiasmo (2008). 2008 revised edition of taxation. YOGYAKARTA: ANDI.
Mardiasmo (2019). TAXATION EDITION 2019. Yogyakarta: ANDI.
Mulyani & Warjito (2019). INFLUENCE OF TAX AWARENESS, SOCIALIZATION
TAX ON TAXPAYER'S COMPLIANCE LEVEL WITH TAX SANCTIONS AS MODERATING VARIABLES. FINANCE AND BUSINESS FORUM (FKBI) VII, 135-145.
Nurdin Hidayat (2018). Taxation theory and practice. Depok: PT Rajagrafindo.
Rahayu, S. K. (2013). INDONESIAN TAXATION Concepts and Formal Aspects. Yogyakarta: Graha Ilmu.
Perdana, E. S., & Dwirandra, A. A. N. (2020). The Effect of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on MSME Taxpayer Compliance. E-Journal of Accounting, 30(6), 1458-1469.
Pujiwidodo, D. (2016). Perception of Tax Sanctions Against Individual Taxpayer Compliance. Online Journal of Accountants, 1(1), 92-116.
Putri, A. A., & Suryani, L. (2018). The effect of policies on procedures for making and reporting tax invoices in electronic form on taxable entrepreneurs with the level of understanding as a moderating variable (empirical study on KPP pratama Pondok aren). Scientific Journal of Accounting Pamulang University, 5(2), 22.
SEPTANTA, R. (2014). Pengaruh Persepsi Kualitas Pelayanan Kantor Pajak Bagi Wajib Pajak Orang Pribadi, Tarif Pajak dan Peraturan Perpajakan Terhadap Tingkat Kepatuhan Dalam Melaporkan Pajak Penghasilan Di KPP Madya Tangerang (Doctoral dissertation, Universitas Mercu Buana).
Suhati, S. K. (2008). TAXATION: Theory and technical calculations. Yogyakarta: Graha Ilmu.
Suryani, L. (2019). Information Technology, Account Representative Professionalism and E-Tax Applications Against Tax Revenue. Scientific Journal of Accounting Pamulang University, 7(1), 26-45.
Wahyono, F. E., Rahmawati, S., Lubis, F., & Simanjuntak, T. H. (2018, December). The effect of tax audits, tax sanctions, tax socialization on corporate taxpayer compliance at the Tangerang City Tax Office. In Economic Forum (Vol. 20, No. 2, pp. 64-73).
Wardani, D. K., & Wati, E. (2018). The effect of tax socialization on taxpayer compliance with tax knowledge as an intervening variable (Study on individual taxpayers at KPP Pratama Kebumen). Nominal: Barometer of Accounting and Management Research, 7(1), 33-54.
