Wahyuni Wahyuni, M. Adil, Nurul Fuada, Khadijah Darwin, Amran Amran
{"title":"财政服务和税收制裁能否提高个人纳税人的合规性?","authors":"Wahyuni Wahyuni, M. Adil, Nurul Fuada, Khadijah Darwin, Amran Amran","doi":"10.60079/atr.v1i1.4","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.","PeriodicalId":117516,"journal":{"name":"Advances in Taxation Research","volume":"93 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance?\",\"authors\":\"Wahyuni Wahyuni, M. Adil, Nurul Fuada, Khadijah Darwin, Amran Amran\",\"doi\":\"10.60079/atr.v1i1.4\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.\",\"PeriodicalId\":117516,\"journal\":{\"name\":\"Advances in Taxation Research\",\"volume\":\"93 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Taxation Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.60079/atr.v1i1.4\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Taxation Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.60079/atr.v1i1.4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance?
This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
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