影响占碑市个人纳税人遵纪守法的因素

Novita Senusi, Wiwik Tiswiyanti, Salman Jumaili
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引用次数: 0

摘要

目前,税收是印度尼西亚政府的主要资金来源。实际上,税收部门的收入只占总收入的一小部分。为了让政府在印尼实施发展项目,纳税人必须按时纳税。本研究旨在确定影响占碑市纳税人遵纪守法的变量。本研究采用多元线性回归分析法进行数据分析。研究结果表明,在占碑市,纳税人的纳税遵从度同时受到税收特赦、税收制裁和税收知识的部分影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi
Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City
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