THE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS TO TAXPAYER COMPLIANCE
No Thumbnail Available
Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
This study is to know how the influence of taxation knowledge and tax penalty to taxpayer obedience on
the entrepreneur’s personal taxpayer in the Pratama Tax Service Office Bogor. The factors that is tested on this study
is taxation knowledge and tax penalty as independent variable while taxpayer obedience as dependent variable. The
sample that is used on this study is amount 100 respondents by using probability sampling method with slovin
formula. While the analysis mehtode that is used on this study is multiple linear regression analysis on the
significancy level amount 5% by using SPSS application. The result of this study show that taxation knowledge and
tax penalty has influence significantly to taxpayer obedience in the Pratama Tax Service Office Bogor. While the
amount of influence taxation knowledge and tax penalty on giving an influence contribution to taxpayer obedience as
amount 80%.
Description
Keywords
Taxation Knowledge, Tax Sanctions, Taxpayer Compliance