Pengaruh Religiusitas, Sosialisasi Perpajakan, Kesadaran Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak
Daftar Isi:
- This study aims to examine the effect of religiosity, tax socialization, tax awareness and tax sanctions on taxpayer compliance. The population in this study were taxpayers in the area of Sidoarjo city, especially Sidoarjo Barat, while the samples in this study were taxpayers who received income from business activities in the Sidoarjo Barat area. The sample technique in this study used convenience sampling technique, so that a sample of 114 people was obtained. The data analysis technique used is multiple linear regression. The results showed that religiosity, tax socialization and tax awareness had an effect on tax compliance, while tax sanctions did not affect taxpayer compliance. Keywords : religiosity, tax socialization, tax awareness, tax sanctions and taxpayer compliance.