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PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KAYUAGUNG

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This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance, while tax penalties have a significant positive impact. Taxpayers are more compliant when faced with strict penalties. In conclusion, enhancing compliance in Kayuagung is more effectively achieved through the enforcement of tax penalties than through approaches based on money ethics, providing guidance for the government in designing more effective tax policies.

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Detail Information

Series Title

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Call Number

T1562882024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 71 hlm.; ilus,; tab 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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