Research Article
The Influence of Income Level, Perception of Tax Sanctions, Perception of Law and Tax Enforcement, Perception of Tax Justice and Perception of Transparency and Accountability on Individual Taxpayer Compliance at KPP Pratama Batam Selatan
@INPROCEEDINGS{10.4108/eai.5-10-2022.2325853, author={Ayu Garnis Nabila and Diah Amalia}, title={The Influence of Income Level, Perception of Tax Sanctions, Perception of Law and Tax Enforcement, Perception of Tax Justice and Perception of Transparency and Accountability on Individual Taxpayer Compliance at KPP Pratama Batam Selatan}, proceedings={Proceedings of the 4th International Conference on Applied Economics and Social Science, ICAESS 2022, 5 October 2022, Batam, Riau Islands, Indonesia}, publisher={EAI}, proceedings_a={ICAESS}, year={2023}, month={1}, keywords={income level perception of tax sanctions perception of law and tax enforcement perception of tax justice perception of transparency and accountability compliance of individual taxpayers}, doi={10.4108/eai.5-10-2022.2325853} }- Ayu Garnis Nabila
Diah Amalia
Year: 2023
The Influence of Income Level, Perception of Tax Sanctions, Perception of Law and Tax Enforcement, Perception of Tax Justice and Perception of Transparency and Accountability on Individual Taxpayer Compliance at KPP Pratama Batam Selatan
ICAESS
EAI
DOI: 10.4108/eai.5-10-2022.2325853
Abstract
This research was conducted on 401 respondents from non-employee ITP registered at KPP Pratama Batam Selatan in 2021 using quantitative methods and primary data. The data obtained were analyzed using multiple linear regression analysis. The findings of this study are income level variables, perceptions of law and tax enforcement, and perceptions of transparency and accountability have a significant effect on the results of ITP compliance at KPP Pratama Batam Selatan. In contrast, the variables of tax sanctions and perceptions of tax justice have no significant impact on ITP compliance at KPP Pratama Batam Selatan.
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