Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan
Abstract
This study aims to analyze the variables that affect the motivation of individual taxpayers in
paying income tax. The research is quantitative and uses a survey method through a
questionnaire. The population in this study were taxpayers residing in Pontianak city consisting of
40 samples. The sampling technique used was nonprobability sampling, using the incidental
sampling method. Knowledge of tax regulations partially has no effect on the motivation of
individual taxpayers to pay income tax. Self assessment system and sanctions have a partially
significant effect on the motivation of individual taxpayers to pay income tax. Knowledge of tax
regulations, self-assessment system, and tax sanctions simultaneously have a significant effect on
the motivation of individual taxpayers to pay income tax.
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