{"title":"个人纳税人合规的决定因素:动机、教育水平和税收制裁","authors":"Novrida Qudsi Lutfillah, Aprilia Erlin Ndapa","doi":"10.31092/jpi.v6i2s.1965","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the influence of taxpayer motivation, level of education, and tax sanctions on tax compliance for individual taxpayers in West Surabaya. The t test is used as an analytical method. The unit of analysis in this study is individual taxpayers domiciled in West Surabaya, consisting of 100 respondents. The results of the study show that the motivation of taxpayers, education level, and tax sanctions have an influence on taxpayer compliance in West Surabaya. The implications of this research can be useful for the Directorate General of Taxes, which can be used as input for future decision-making regarding tax policy for individual taxpayers in West Surabaya. \n \n \n ","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Determinants Of Individual Taxpayer Compliance: Motivation, Level Of Education, And Tax Sanctions\",\"authors\":\"Novrida Qudsi Lutfillah, Aprilia Erlin Ndapa\",\"doi\":\"10.31092/jpi.v6i2s.1965\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the influence of taxpayer motivation, level of education, and tax sanctions on tax compliance for individual taxpayers in West Surabaya. The t test is used as an analytical method. The unit of analysis in this study is individual taxpayers domiciled in West Surabaya, consisting of 100 respondents. The results of the study show that the motivation of taxpayers, education level, and tax sanctions have an influence on taxpayer compliance in West Surabaya. The implications of this research can be useful for the Directorate General of Taxes, which can be used as input for future decision-making regarding tax policy for individual taxpayers in West Surabaya. \\n \\n \\n \",\"PeriodicalId\":256673,\"journal\":{\"name\":\"JURNAL PAJAK INDONESIA (Indonesian Tax Review)\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JURNAL PAJAK INDONESIA (Indonesian Tax Review)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31092/jpi.v6i2s.1965\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31092/jpi.v6i2s.1965","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Determinants Of Individual Taxpayer Compliance: Motivation, Level Of Education, And Tax Sanctions
This study aims to analyze the influence of taxpayer motivation, level of education, and tax sanctions on tax compliance for individual taxpayers in West Surabaya. The t test is used as an analytical method. The unit of analysis in this study is individual taxpayers domiciled in West Surabaya, consisting of 100 respondents. The results of the study show that the motivation of taxpayers, education level, and tax sanctions have an influence on taxpayer compliance in West Surabaya. The implications of this research can be useful for the Directorate General of Taxes, which can be used as input for future decision-making regarding tax policy for individual taxpayers in West Surabaya.
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