| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Fauzi, Dede Rachmatul |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2020-08-07 |
|
| dc.date.accessioned |
2021-03-15T04:01:36Z |
|
| dc.date.available |
2021-03-15T04:01:36Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/22283 |
|
| dc.identifier |
10.29313/.v6i2.22283 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29536 |
|
| dc.description |
Abstract. This study aims to determine the effect of tax amnesty and tax sanction on taxpayer compliance. This research was conducted at the Bandung Pratama Tax Office Karees, with descriptive verifikatif research method with a quantitative approach. The data source used was a questionnaire. The sample used in this study was incidental sampling technique. The analysis used is multiple linear regression analysis. The results show that tax amnesty and tax sanction has a affects the compliance of taxpayer.Keywords: Tax Amnesty, Tax Sanctions, TaxpayerAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh tax amnesty dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan di Kantor Pelayananan Pajak Pratama Bandung Karees dengan metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah kuisioner. Sampel yang digunakan pada penelitian ini adalah teknik insidental sampling. Analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa tax amnesty dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci: Tax Amnesty, Sanksi Perpajakan, Kepatuhan Wajib Pajak |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/22283/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 545-547 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 545-547 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Tax Amnesty, Sanksi Perpajakan, Kepatuhan Wajib Pajak |
|
| dc.title |
Pengaruh Tax Amnesty dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|