Factors affecting taxpayer compliance at KPP Pratama Medan East in the time of the covid-19 endemic

Penulis

  • Irna Triannur Lubis Universitas Battuta, Medan, Indonesia
  • Jenni Zain Universitas Prima, Medan, Indonesia
  • Selvi Aristantya Universitas Battuta, Medan, Indonesia

DOI:

https://doi.org/10.35335/ijafibs.v11i3.132

Kata Kunci:

Knowledge, Sanctions, Taxpayer complience

Abstrak

This research aims to analyze the influence of Taxpayer knowledge and sanctions on Taxpayer Compliance at KPP Pratama Medan Timur during the Covid-19 Endemic. This type of research is causality research. The analytical method for this research is quantitative research. This research design uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. The sampling method in this research was people the researcher met randomly and the sample was determined using the Slovin Formula, totaling 100 Taxpayers. Primary data collection techniques used questionnaires and interviews. The results of this study found that taxpayer knowledge has a significant effect on taxpayer compliance. This can be seen from the significance value of 0.000 below 5% (0.05), and the T-Statistics value of 4.976 exceeding the T-table (1.92). Meanwhile, sanctions did not have a significant effect on taxpayer compliance at the East Medan Pratama KPP during the Covid-19 Endemic. It showed a significant value of 0.844 above 0.05 and a T-statistic value of 0.197 which was smaller than the T-table of 1.92.

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Unduhan

Diterbitkan

2023-12-30

Cara Mengutip

Lubis, I. T. ., Zain, J. ., & Aristantya, S. . (2023). Factors affecting taxpayer compliance at KPP Pratama Medan East in the time of the covid-19 endemic. International Journal of Applied Finance and Business Studies, 11(3), 330–337. https://doi.org/10.35335/ijafibs.v11i3.132

Terbitan

Vol 11 No 3 (2023): December: Applied Finance and Business Studies

Bagian

Articles

Lisensi

Hak Cipta (c) 2023 International Journal of Applied Finance and Business Studies

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Artikel ini berlisensi Creative Commons Attribution-NonCommercial 4.0 International License.