CHAIRUNNISA, SALSA and Patmawati, Patmawati (2025) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI WILAYAH PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.
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Abstract
This research was aimed to measuring and determining the effect of taxpayer awareness, tax sanctions, and the use of information technology on tax compliance. This research uses quantitative methods and primary data. The population of this research was individual taxpayers residing in the Palembang Ilir Barat area. The sample of this research was obtained using non-probability sampling and accidental sampling methods, with 100 respondents determined using the Lemeshow formula. The data analysis techniques in this study used Statistical Product and Service Solution (SPSS) Version 26. The results showed that taxpayer awareness and tax sanctions had a significant effect on taxpayer compliance, because taxpayers who are aware and understand the consequences of penalties tend to be more compliant with taxation. While the use of information technology did not affect taxpayer compliance, presumably because it is not yet being used optimally by taxpayers.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Kesadaran wajib pajak, sanksi perpajakan, pemanfaatan teknologi informasi, dan kepatuhan wajib pajak. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Salsa Chairunnisa |
Date Deposited: | 31 Jul 2025 06:53 |
Last Modified: | 31 Jul 2025 06:53 |
URI: | http://repository.unsri.ac.id/id/eprint/181930 |
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