亚齐省 Kpp Pratama 地区纳税人知识、纳税人意识、服务质量和税收制裁对个人纳税遵从度的影响

Hidayatussa Dhikin, Nadirsyah Nadirsyah, Darwanis Darwanis
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引用次数: 0

摘要

本研究旨在探讨纳税人知识、纳税人意识、服务质量和税收制裁对纳税人遵纪守法的影响。本研究的抽样对象是在亚齐省初级税务局(KPP)登记的纳税人。抽样方法采用目的性抽样,样本量采用斯洛文公式计算。本研究的数据分析技术是使用 SPSS 25 版本进行描述性统计和多元回归分析。假设检验结果如下。纳税人知识、纳税人意识、服务质量和税务处罚同时影响纳税人个人遵从度。纳税人知识、纳税人意识、服务质量部分影响纳税人遵从度,税收制裁对纳税人遵从度没有影响。
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The Influence of Taxpayer Knowledge, Taxpayer Awareness, Service Quality and Tax Sanctions on Personal Taxpayer Compliance In Kpp Pratama of Aceh Province
This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the  sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance.
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