The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance

Annisyah Aprillia, Dwi Sari

2021

Abstract

This study aims to identify and analyze whether the effect of tax administration, tax knowledge and sanctions taxation to compliance of individual taxpayers. The method of this thesis is the research instrument test, classic assumption test, multiple linear regression test and hypothesis testing. Independent variables in this study are tax administration, knowledge of taxation and tax sanctions, while the dependent variable is the individual taxpayer compliance. the total population in this study was 139 people. The type of data used is primary data. The results of this study prove that simultaneously tax administration, knowledge of taxation and tax sanctions have an effect on individual taxpayer compliance. Partially, the variables of tax administration and tax sanctions have an effect on individual taxpayer compliance. Meanwhile, tax knowledge has no effect on individual taxpayer compliance.

Paper Citation

in Harvard Style

Aprillia A. and Sari D. (2021). The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance. In Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS, ISBN 978-989-758-605-7, pages 149-154. DOI: 10.5220/0010936800003255

in Bibtex Style

@conference{icaess21,
author={Annisyah Aprillia and Dwi Sari},
title={The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance},
booktitle={Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,},
year={2021},
pages={149-154},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010936800003255},
isbn={978-989-758-605-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,
TI - The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance
SN - 978-989-758-605-7
AU - Aprillia A.
AU - Sari D.
PY - 2021
SP - 149
EP - 154
DO - 10.5220/0010936800003255