Pengaruh Persepsi Risiko Penagihan Pajak, Peran Media Informasi dan Intensifikasi Pengawasan Terhadap Kepatuhan Wajib Pajak

  • Dwi Ratnasari Universitas Sarjanawiyata Tamansiswa
  • Andri Waskita Aji Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of risk perceptions of tax collection, the role of information media, and intensification of supervision of taxpayer compliance. The data in this study uses primary data. The study population in question is an individual taxpayer in Playen District and Wonosari Subdistrict, Gunungkidul Regency and the sample in this study was 115 individual taxpayers in Playen District and Wonosari District, Gunungkidul Regency. The method used to determine the sample of this study was the convenience sampling method. This study uses multiple linear regression analysis. The results showed that the risk perception of tax collection, the role of information media and the intensification of supervision partially had a positive effect on taxpayer compliance. And the perception of risk of tax collection, the role of information media and the intensification of supervision simultaneously have a positive effect on taxpayer compliance.


Keywords: Perception of Tax Collection Risk, Role of Information Media, Intensification of Supervision and Taxpayer compliance.


 

Published
2019-01-17
How to Cite
RATNASARI, Dwi; AJI, Andri Waskita. Pengaruh Persepsi Risiko Penagihan Pajak, Peran Media Informasi dan Intensifikasi Pengawasan Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 285 - 299, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/848>. Date accessed: 20 feb. 2019.