Factors Affecting Personal Tax Compliance with Sanctions as Moderating Variables
Journal Title: International Journal of Science and Innovative Research - Year 2021, Vol 2, Issue 02
Abstract
This research was conducted to examine the factors that influence individual tax payer compliance with sanctions as a moderating variable. This research was conducted at the Primary Tax Office in North Bekasi. Data collection techniques were carried out by distributing questionnaires as many as170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The data in this study are primary data and the method used in this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on tax payer compliance while sanctions as a moderating variable, it has no positive effect on tax payer compliance.
Authors and Affiliations
Sri Mulyati , Hadri Mulya
Keywords
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- EP ID EP693021
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