The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiusity as Moderation

Indah Roshita, Hardini (2022) The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiusity as Moderation. Indonesian Vocational Research Journal, 2 (1). pp. 1-12. ISSN 2829-1883

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Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity ontaxpayer compliance. The population in this study were all individual taxpayers in the city ofGresik, sampling using random sampling method, and the number of samples as many as 100respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, taxsanctions and religiosity have a significant effect on taxpayer compliance, while the interactionbetween religiosityand taxpayer awareness and tax sanctions hasno significant effect ontaxpayercompliance.

Item Type:	Article
Uncontrolled Keywords:	Tax payer awareness,Tax sanctions,Religiosity and taxpayer compliance.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	HARDINI INDAH ROSHITA
Date Deposited:	15 Jun 2023 03:39
Last Modified:	15 Jun 2023 03:39
URI:	http://eprints.umg.ac.id/id/eprint/7426

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