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Taxpayer Compliance Determinants: An Empirical Study

Arief, Himmawan DN and Ardiani, Ika S Taxpayer Compliance Determinants: An Empirical Study. Jurnal Akuntansi/Volume XXIII, No. 03 September 2019: 482-493.

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This study aims to find out and analyze the influence of tax socialization, understanding of tax procedures, age, type of work and tax sanctions on the compliance of taxpayers of private individuals in the district of Pedurungan. The type of research used is explantation research with quantitative approach. The population in this study is all taxpayers of private individuals registered in pedurungan subdistrict. Sample of 110 respondents with sampling method, namely accidental sampling method. Data analysis methods in this study include multiple linear regression analysis with dummy variables. The results showed that the socialization of taxation and understanding of tax procedures, had a significant effect on the compliance of taxpayers of private individuals. While the variable age, type of work, and tax sanctions have no significant effect on the mandatory compliance of private people

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis
Depositing User: Fakultas Ekonomi
Date Deposited: 11 Nov 2022 02:25
Last Modified: 11 Nov 2022 02:25
URI: https://eprints.unisbank.ac.id/id/eprint/8958

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