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Analysis of the Factors Affecting Individual Taxpayers Compliance

Accounting Analysis Journal · Vol. 7 No. 1 (2018) · hlm. 17–24

DOI
10.15294/aaj.v7i1.18411
ISSN
2502-6216, 2252-6765
Terbit
2018-07-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author

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19 penulis · 25 tautan kepenulisan bersama · 4 lintas organisasi

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  • State University of Semarang
  • Diponegoro University
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  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Niken Lady JunitaState University of Semarang2
Mirza Nurdin NugrohoState University of Semarang1
Rosyiqoh Haida LutfianaAfiliasi tidak diketahui1
Sendyvia Candra DesfadlikaState University of Semarang1
Zayyinatul KhasanahState University of Semarang1
Amanda Kyka MarharaniState University of Semarang1
Yasin FadilState University of Semarang1
Azizatul LaeliAfiliasi tidak diketahui1
Dita MuktiningtyasAfiliasi tidak diketahui1
Oki PrasantiState University of Semarang1
Rauf Alvian PrasetyaState University of Semarang1
Ahmad SehabuddinState University of Semarang1
Ahmad SaerojiState University of Semarang1
Surya RaharjaDiponegoro University1
Maylia Pramono SariState University of Semarang1
Atik Ul MussanadahState University of Semarang1
Arumawan Mei SaputraState University of Semarang1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Analysis of the Factors Affecting Individual Taxpayers Compliance</dc:title>
	<dc:creator>Rahmawati, Rizki</dc:creator>
	<dc:creator>Yulianto, Agung</dc:creator>
	<dc:description xml:lang="en-US">This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2018-07-30</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://journal.unnes.ac.id/sju/aaj/article/view/18411</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i1.18411</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 1 (2018): March 2018; 17-24</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/18411/11199</dc:relation>
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