Jurnal Point Equilibrium Manajemen dan Akuntansi
Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi

Pengaruh Korupsi Pajak Dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Di KP2KP Pariaman

Della Defika (Unknown)
Risa Wahyuni EDT (Universitas Sumatera Barat)
Winona Kumara Dewi (Universitas Sumatera Barat)



Article Info

Publish Date
30 Mar 2022

Abstract

This research aims to determine the influence of tax corruption and tax justice on taxpayer compliance at the Pariaman Tax Counseling and Consultation Services Office (KP2KP). This type of research is quantitative research. The sample in this research consisted of 100 taxpayers. The data collection technique uses a questionnaire, while the data analysis method uses validity and reliability tests, descriptive statistics, classical assumptions, multiple linear regression analysis, and statistical tests. The results of the research show that the tax corruption variable has a significant effect on taxpayer compliance. The tax justice variable has a significant effect on taxpayer compliance. The tax corruption and tax justice variables simultaneously have a significant effect on the dependent variable of taxpayer compliance.

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Journal Info

Abbrev

jpema

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait ...