Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan
| Autor: | Gde Deny Larasdiputra, Luh Kade Datrini, Ni Kadek Anik Maharani |
|---|---|
| Rok vydání: | 2021 |
| Zdroj: | Jurnal Riset Akuntansi Warmadewa. 2:87-91 |
| ISSN: | 2686-4851 2686-486X |
| DOI: | 10.22225/jraw.2.2.3362.87-91 |
| Popis: | This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency. |
| Databáze: | OpenAIRE |
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