stdClass Object
(
    [id] => 14637
    [paper_index] => 202412-07-019515
    [title] => ANALYSIS OF INDIVIDUAL TAXPAYER COMPLIANCE THROUGH SELF ASSESSMENT SYSTEM, SERVICE QUALITY, AND TAX SANCTIONS
    [description] => 
    [author] => Hendro Paulus
    [googlescholar] => 
    [doi] => https://doi.org/10.36713/epra19515
    [year] => 2024
    [month] => December
    [volume] => 11
    [issue] => 12
    [file] => fm/jpanel/upload/2024/December/202412-07-019515.pdf
    [abstract] => This study aims to evaluate the compliance level of taxpayers registered at KPP Pasar Rebo by reviewing three main variables: self-assessment system, service quality, and tax sanctions. This study involved 100 respondents selected using purposive sampling technique based on the calculation of the Slovin formula. Data analysis was conducted using the SMARTPLS version 4.0 application. The results showed that the self-assessment system and service quality had a significant effect on taxpayer compliance, while tax sanctions did not have a significant effect. Overall, the variables studied were able to explain 69.7% of the variation in the level of taxpayer compliance
    [keywords] => Self Assessment System, Service Quality, Tax Sanctions, Taxpayer Compliance
    [doj] => 2024-12-21
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 10
    [journal_id] => 7
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS)
    [short_code] => IJHS
    [eissn] => 2347-4378
    [pissn] => 
    [home_page_wrapper] => images/products_image/2.EBMS.png
)
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