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PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK (Studi Pada KPP Pratama Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2020)

DOI
10.33772/jak-uho.v3i1.3779
ISSN
2503-1635
Published
2020-08-03
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThis research aims to determine the effect between consciousness Taxpayer and Sanctions Tax to Compliance Formal Individual Taxpayer (study on KPP Pratama Kendari).The sample in this research is the individual taxpayer in kendari city totaling 100, methods sampling used in this research is the accidental sampling. The method used in this research is a method of regression analysis multiple linear.These results indicate that the consciousness taxpayers and sanctions tax partially influential positive and significant compliance formal individual taxpayer in kendari city. Simultaneously consciousness taxpayers and sanctions tax to compliance formal individual taxpayer in kendari city influential positive and significant. Keywords: Consciousness Taxpayers, Sanctions Tax, Compliance Formal Taxpayer.

Collaboration network of the authors

40 authors · 102 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode AntoAffiliation unknown4
Andi Basru WawoAffiliation unknown3
Nitri MiroseaAffiliation unknown3
Sulvariany TamburakaAffiliation unknown3
Arifuddin Mas'udAffiliation unknown3
Nasrullah DaliAffiliation unknown3
Mulyati AkibAffiliation unknown3
Manat RahimAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Kiki Fatimah SaritaAffiliation unknown2
Nurwati NurwatiAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Muh. SukranAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Arsad ArsadAffiliation unknown1
Mariani Ani MarianiAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Asmawati AsmawatiUniversitas Halu Oleo1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
La Ode Bahana AdamAffiliation unknown1
La Ode Asfahyadin AlidinAffiliation unknown1
Sinarwaty S.Affiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Rani DestrianaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Ahmad Ibnu SulisAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Sulfiani PagalaAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Yusna HermanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP  KEPATUHAN FORMAL WAJIB PAJAK  (Studi Pada KPP Pratama Kendari)</dc:title>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Husin, Husin</dc:creator>
	<dc:creator>Unde, Hajariah</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThis research aims to determine the effect between consciousness Taxpayer and Sanctions Tax to Compliance Formal Individual Taxpayer (study on KPP Pratama Kendari).The sample in this research is the individual taxpayer in kendari city totaling 100, methods sampling used in this research is the accidental sampling. The method used in this research is a method of regression analysis multiple linear.These results indicate that the consciousness taxpayers and sanctions tax partially influential positive and significant compliance formal individual taxpayer in kendari city. Simultaneously consciousness taxpayers and sanctions tax to compliance formal individual taxpayer in kendari city influential positive and significant. Keywords: Consciousness Taxpayers, Sanctions Tax, Compliance Formal Taxpayer.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3779</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.3779</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2018): February 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3779/2865</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>