PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN,  DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN  (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)

Anindhiati Restu Wardhani; Daljono Daljono

PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)

*Anindhiati Restu Wardhani - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Daljono Daljono - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

How to cite (IEEE): A. R. Wardhani, and D. Daljono, "PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)," Diponegoro Journal of Accounting, vol. 9, no. 4, Oct. 2020. [Online]. Retrieved from :

How to cite (APA): Wardhani, A. R., & Daljono, D. (2020). PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah). Diponegoro Journal of Accounting, 9(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098

How to cite (BCREC): Wardhani, A. R., Daljono, D. (2020). PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah). Diponegoro Journal of Accounting, 9 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098

How to cite (Chicago): Wardhani, Anindhiati R., and Daljono Daljono. "PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)." Diponegoro Journal of Accounting 9, no. 4 (2020): ##plugins.citationFormats.chicago.noPages## Accessed : March 14, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098

How to cite (Vancouver): Wardhani AR, Daljono D. PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah). Diponegoro Journal of Accounting [Online]. 2020 Oct;9(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098.

How to cite (Harvard): Wardhani, A. R., and Daljono, D., 2020. PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah). Diponegoro Journal of Accounting, [Online] Volume 9(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098 [Accessed : 14 Mar. 2025].

How to cite (MLA8): Wardhani, Anindhiati Restu, and Daljono Daljono. "PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)." Diponegoro Journal of Accounting, vol. 9, no. 4, 08 Oct. 2020, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098. Retrieved : 14 Mar. 2025.

BibTex Citation Data :

@article{DJA29098,
    author = {Anindhiati Restu Wardhani and Daljono Daljono},
    title = {PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN,  DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN  (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)},
    journal = {Diponegoro Journal of Accounting},
  volume = {9},
    number = {4},
    year = {2020},
    keywords = {Corporate Taxpayer Compliance, Taxation Knowledge, Tax Dissemination, Tax  Sanction, Government Treasurer},
    abstract = {  This study examines the level of compliance of corporate taxpayers in paying corporate tax within the Central Java Regional Revenue Management Agency by using several independent variables including tax knowledge, tax socialization, tax sanctions. The dependent variable in this study is taxpayer compliance. In this study aims to analyze the influence of tax knowledge, tax socialization, and tax sanctions on corporate taxpayer compliance.     The population of this study is corporate taxpayers, especially the Government Treasurer in the Central Java Regional Revenue Management Agency. The sample uses a saturated sample method which amounts to 41 respondents. Data collection techniques were carried out using a questionnaire.     Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax knowledge and tax sanctions have a significant positive relationship on taxpayer compliance. While tax socialization has a negative relationship with taxpayers. },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098}
}

Refworks Citation Data :

@article{{DJA}{29098}, author = {Wardhani, A., Daljono, D.}, title = {PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah)}, journal = {Diponegoro Journal of Accounting}, volume = {9}, number = {4}, year = {2020}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098} }

Citation Format:

Abstract

This study examines the level of compliance of corporate taxpayers in paying corporate tax within the Central Java Regional Revenue Management Agency by using several independent variables including tax knowledge, tax socialization, tax sanctions. The dependent variable in this study is taxpayer compliance. In this study aims to analyze the influence of tax knowledge, tax socialization, and tax sanctions on corporate taxpayer compliance.

The population of this study is corporate taxpayers, especially the Government Treasurer in the Central Java Regional Revenue Management Agency. The sample uses a saturated sample method which amounts to 41 respondents. Data collection techniques were carried out using a questionnaire.

Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax knowledge and tax sanctions have a significant positive relationship on taxpayer compliance. While tax socialization has a negative relationship with taxpayers.

Fulltext View|Download

Keywords: Corporate Taxpayer Compliance, Taxation Knowledge, Tax Dissemination, Tax Sanction, Government Treasurer

Article Info

Section: Articles

Language : ID

In Volume 9, Nomor 4, Tahun 2020