Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)

Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City

Authors
Johnson, Muammar Rinaldi
Corresponding Author
Muammar Rinaldi
Available Online 22 February 2021.
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/).

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Volume Title
Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
22 February 2021
ISBN
978-94-6239-339-4
ISSN
2352-5428
DOI
10.2991/aebmr.k.210220.040How to use a DOI?
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  -