Pengaruh Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Batu

Abstract

ABSTRACT

The purpose of this research is determine the effect of the attitude of taxpayers, taxpayer awareness, tax knowledge, and tax sanctions on individual taxpayer compliance on the creative economy actors in the fashion sub-sector in Batu City. This research is an explanatory research using a quantitative approach. The sample used was 50 respondents. The sampling technique uses purposive sampling method. Data collection by distributing questionnaires that have been tested for validity and reliability. Data analysis uses multiple linear regression. The results showed that simultaneously there was an influence between the attitude of taxpayers, taxpayer awareness, tax knowledge, and tax sanctions on taxpayer compliance. While partially (t test) shows the attitude of taxpayers (X1) and tax knowledge (X3) affect the compliance of taxpayers, while awareness of taxpayers (X2) and tax sanctions (X3) do not affect tax compliance.

 

Keyword : Taxpayer compliance, taxpayer attitudes, taxpayer awareness, tax knowledge,

tax sanctions