Article Sidebar

Download

Main Article Content

Abstract

This study aims to examine the effect of Tax Service, Tax Audit and Taxpayer Awareness on the Level of Taxpayer Compliance. The sample of this research is taxpayers who are registered and make tax payments and SPT reporting at KPP Pratama South Makassar, totaling 60 taxpayers. The sampling method is the census method, and the data used is primary data. Data collected by distributing questionnaires which were directly handed over to the respondents. The analytical method used is the Multiple Linear Regression Model with SPSS 16.0 software and to test the hypothesis simultaneously used the F test and Partial used the t-test. The results of the study show that simultaneously Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance. And the results of the partial test also the variables Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance at KPP Pratama Padangsidimpuan.

Keywords

Tax Services Tax Examination Taxpayer Awareness Level of Taxpayer Compliance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Asnida, A. (2022). The Effect of Tax Services, Tax Examination and Taxpayer Awareness on The Level of Taxpayer Compliance at KPP Pratama Padang Sidempuan. Golden Ratio of Taxation Studies, 2(2). Retrieved from https://goldenratio.id/index.php/grts/article/view/241
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Widjaya AG, 2011. Evaluation Study of Taxpayer Compliance Before and After the 2008 Tax Reform and Its Implications for Acceptance at KPP Pratama Semarang City in the Regional Office of the Directorate General of Taxes, Central Java I. Undip Journal, Semarang. http://eprints.undip.ac.id/27891/1/JURNAL.pdf. Retrieved 06 June 2014. Pg. 1-25.
  2. Benjamin, Aga Vanessa. 2013. " The Influence of Perception, Quality of Service, Knowledge, and Understanding of Taxation on Motivation to Pay Taxes for Individual Taxpayers of Entrepreneurs at Hi-Tech Mall Surabaya ". thesis Darma Cendika Catholic University, Surabaya.