Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di Kota Tondano

Authors

  • Cecilia Lelly Kewo Universitas Negeri Manado
  • Johny Manaroinsong Universitas Negeri Manado
  • Angelina Adeleida Lumowa Universitas Negeri Manado

DOI:

https://doi.org/10.56916/jimab.v3i2.888

Keywords:

Tax Knowledge, Tax Sanctions, Taxpayer Compliance

Abstract

Compliance with paying taxes is a taxpayer who is obedient and fulfills and carries out tax obligations in accordance with the provisions of tax legislation Many factors influence taxpayer compliance, including tax knowledge and tax sanctions. This research aims to examine the influence of tax knowledge and tax sanctions on the level of taxpayer compliance in paying land and building tax (PBB). The object of this research is South Tondano District. The method in this research uses quantitative methods with the data analysis technique used, namely multiple linear regression analysis. The data collection technique was obtained by administering a questionnaire. The results of the research found that in the partial T test the significance value of the variable tax knowledge and tax sanctions had a positive and significant effect on the taxpayer compliance variable.

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Published

2024-07-16

How to Cite

Kewo, C. L., Manaroinsong, J., & Lumowa, A. A. (2024). Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di Kota Tondano . Journal of Innovation in Management, Accounting and Business, 3(2), 113–119. https://doi.org/10.56916/jimab.v3i2.888

Issue

Vol. 3 No. 2 (2024)

Section

Articles

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Copyright (c) 2024 Angelina Adeleida Lumowa, Cecilia Lelly Kewo, Johny Manaroinsong

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