Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia

Research Article

The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance

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  • @INPROCEEDINGS{10.4108/eai.13-2-2019.2286025,
        author={Novi  Darmayanti},
        title={The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance},
        proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia},
        publisher={EAI},
        proceedings_a={ICBLP},
        year={2019},
        month={10},
        keywords={fiscal service tax amnesty taxpayer compliance},
        doi={10.4108/eai.13-2-2019.2286025}
    }
    
  • Novi Darmayanti
    Year: 2019
    The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance
    ICBLP
    EAI
    DOI: 10.4108/eai.13-2-2019.2286025
Novi Darmayanti1,*
  • 1: University of Islamic Darul 'Ulum Lamongan
*Contact email: novismile_ub@yahoo.com

Abstract

This study was aimed to test the effects of Tax Sanctions, Tax Knowledge, Fiscal Services, and Tax Amnesty on Taxpayer Compliance. The population of this research was the taxpayers who work as civil servants in Sumberrejo sub-district of Bojonegoro district. A total of 38 respondents were selected using quota sampling as the samples. The results were found by using multiple linear regression analysis indicate that: (1) tax levy sanction does not have an effect on taxpayer compliance, (2) the tax knowledge variable does not affect taxpayer compliance, (3) the Fiscal service is significantly affected taxpayer compliance, (4) tax amnesty does not have a significant effect on taxpayer compliance