Pengaruh Sanksi, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Manado)
Abstract: This study aim to
determine the effect of sanctions, motivation and level of education on tax
compliance. Population in this study is the taxpayer listed in KPP Pratama
Manado. Samples used were 100 taxpayer who are determine using a formula
slovin. Data were analyzed using multiple linear regression followed by
normality test, multicolinearity test, heterocedasticity test and autocorrelation
test. The result showed the tax motivation sanctions and positive effect on tax
compliance while education level had no effect on tax compliance.
Penulis: Evalin Yuanita
Tologana
Kode Jurnal: jpakuntansidd150805
