税收社会化、税收知识和税收制裁对个人纳税人合规的影响

Sadina Hapsarini Putri, Nyimas Wardatul Afiqoh
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引用次数: 7

摘要

本研究旨在确定税收社会化、税收知识和税收制裁对纳税人个人合规的影响。本研究的人口均为注册为KPP Pratama Gresik的个人纳税人。抽样采用随机抽样方法,共105人。表明税收社会化对个体纳税人没有影响。同时,税收知识和税收制裁对纳税人个人合规也有影响。由于发放问卷的时间有限,本研究使用的样本数量相对较少,研究人员可以通过增加受访者的数量来增加样本数量,从而更好地进行进一步的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
This study aims to determine tax socialization, tax knowledge and tax sanctions on individual taxpayer compliance. The population in this study are all individual taxpayers registered who are registered KPP Pratama Gresik. Sampling uses random sampling method and the total sampleis 105 respondents. Show that tax socialization has no effect on individual taxpayer. Meanwhile, tax knowledge and tax sanctions have an effect on individual taxpayer compliance.This study has limitations using only a relatively small number of samples due to limited time for distributing questionnaires and researchers can add the number of respondents to increase the number of samples so that further research is better.
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