Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan

  • Putri Rahmadinia * Mail Universitas Tanjungpura, Indonesia
  • Elok Heniwati Universitas Tanjungpura, Indonesia
  • Gita Desyana Universitas Tanjungpura, Indonesia
DOI: https://doi.org/10.47065/jamek.v4i3.1514
Keywords: Knowledge of Tax Regulations; Self Assessment System; Tax Sanctions

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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Published
2024-09-03
How to Cite
Rahmadinia, P., Heniwati, E. and Desyana, G. (2024) “Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 4(3), pp. 249-257. doi: 10.47065/jamek.v4i3.1514.
Issue
Vol 4 No 3 (2024): Edisi September 2024
Section
Articles

Copyright (c) 2024 Putri Rahmadinia, Elok Heniwati, Gita Desyana

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