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PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI WILAYAH PALEMBANG ILIR BARAT)

This research was aimed to measuring and determining the effect of taxpayer awareness, tax sanctions, and the use of information technology on tax compliance. This research uses quantitative methods and primary data. The population of this research was individual taxpayers residing in the Palembang Ilir Barat area. The sample of this research was obtained using non-probability sampling and accidental sampling methods, with 100 respondents determined using the Lemeshow formula. The data analysis techniques in this study used Statistical Product and Service Solution (SPSS) Version 26. The results showed that taxpayer awareness and tax sanctions had a significant effect on taxpayer compliance, because taxpayers who are aware and understand the consequences of penalties tend to be more compliant with taxation. While the use of information technology did not affect taxpayer compliance, presumably because it is not yet being used optimally by taxpayers.

Availability
#
Central Library (REFERENS) T1819302025
T181930
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1819302025
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 71 hlm.; ilus.; tab, 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Akuntansi Perpajakan--Sanksi pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related
File Attachment
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