PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WPOP
This study aims to obtain empirical evidence and examine the influence of independent variables, namely understanding, awareness, quality of services, strictness of sanction, modernization of the tax administration system and tax socialization. On the dependent variable, namely compliance individual taxpayers. Taxpayers registered in DKI Jakarta are the population in this study. Meanwhile, this study used a sample of 104 respondents, namely individual taxpayers who work as an entrepreneur and have NPWP which is in West Jakarta region. The sampling technique researchers use in one type of non-probability sampling, namely convenience sampling or accidental sampling. The instrument used to collect data in this study was a closed questionnaire. The result given in this research are; modernization of tax administration have an influence on compliance of individual taxpayers. While understanding, awareness, quality of services, strictness of sanction and tax socialization do not have an influence on compliance of individual taxpayers.
Copyright of Media Bisnis
The copyright to this article is transferred to Media Bisnis (MB) and Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi (STIE) Trisakti if and when the article is accepted for publication. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to MB and P3M STIE Trisakti. The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned represents that he/she has the power and authority to make and execute this assignment.
Each manuscripts that submitted must include declaration by authors
We declare that this paper has not been published in the same form elsewhere.
Furthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to MB and P3M STIE Trisakti. The copyright transfer covers the right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature.
The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Our Articles are licensed under CC BY-SA
Publications are distributed below Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.