Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City

DOI

10.2991/aebmr.k.210220.040How to use a DOI?

Keywords

Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

Abstract

This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City. The population in this study is an individual taxpayer in the city of Medan. The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions significantly influence the Compliance of Taxpayers in Individual Taxpayers in the city of Medan. The results of this study are supported by the value of R square (R2) which means that the Taxpayer Awareness and Tax Sanctions has an effect on the Compliance of Taxpayers on Individual Taxpayers in the city of Medan. While the remaining is influenced by other factors originating from outside this research model such as tax knowledge, tax audits, and tax amnesty.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Johnson
AU  - Muammar Rinaldi
PY  - 2021
DA  - 2021/02/22
TI  - Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 226
EP  - 230
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.040
DO  - 10.2991/aebmr.k.210220.040
ID  - 2021
ER  -