Tax Awareness, Rational Attitudes, Fiscal Services, Tax Sanctions, Education Level, Environment and Taxpayer Compliance (Study at KPP Pratama Surakarta)
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.7, No. 1)Publication Date: 2023-01-30
Authors : Azhara Putri Angelia Mujiyati;
Page : 11-94
Keywords : Tax Awareness; Rational Attitude; Fiscal Services; Tax Sanctions; Education Level; Environment; Taxpayer Compliance;
Abstract
: This research is based on the fact that KPP Pratama Surakarta lacks public awareness of tax compliance. Efforts are therefore needed to improve taxpayer compliance. The purpose of this study was to determine the impact of tax awareness, rational attitudes, tax authorities, tax sanctions, educational level, and environment on tax compliance. The method used in this study is a quantitative method using a sample of 100 taxpayers registered at KPP Pratama Surakarta. The type of data used is primary data obtained through distribution of questionnaires. The data analysis method uses multiple regression analysis. The results of this study show that the variables rationality, tax authority, tax penalty, and level of education do not affect tax compliance. However, tax awareness and environmental variables have a significant impact on tax compliance.
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