The Effect of Knowledge, Taxpayer Awareness and Tax Sanction on the Tax Compliance

Authors

  • Yosy Fryli Mianti
  • Gideon Setyo Budiwitjaksono

DOI:

https://doi.org/10.33005/ebgc.v4i2.198

Keywords:

Knowledge; Taxpayer Awareness; Tax Sanction; Tax Compliance.

Abstract

This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.

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Published

2021-11-30

How to Cite

Yosy Fryli Mianti, & Gideon Setyo Budiwitjaksono. (2021). The Effect of Knowledge, Taxpayer Awareness and Tax Sanction on the Tax Compliance. Journal of Economics, Business, and Government Challenges, 4(02), 129–139. https://doi.org/10.33005/ebgc.v4i2.198