Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City
- DOI
- 10.2991/aebmr.k.210220.040How to use a DOI?
- Keywords
- Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance
- Abstract
This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City. The population in this study is an individual taxpayer in the city of Medan. The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions significantly influence the Compliance of Taxpayers in Individual Taxpayers in the city of Medan. The results of this study are supported by the value of R square (R2) which means that the Taxpayer Awareness and Tax Sanctions has an effect on the Compliance of Taxpayers on Individual Taxpayers in the city of Medan. While the remaining is influenced by other factors originating from outside this research model such as tax knowledge, tax audits, and tax amnesty.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Johnson AU - Muammar Rinaldi PY - 2021 DA - 2021/02/22 TI - Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City BT - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020) PB - Atlantis Press SP - 226 EP - 230 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210220.040 DO - 10.2991/aebmr.k.210220.040 ID - 2021 ER -