• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing:  ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2018 Vol.9(5): 214-219 ISSN: 2010-023X
DOI: 10.18178/ijtef.2018.9.5.618

The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory

Dyah Purnamasari and Yoyo Sudaryo
Abstract—This research examine the relationship between knowledge taxpayer, moral taxpayer, tax sanctions, taxpayers Compulsory. Objects in this study are Taxpayer Knowledge, Taxpayer Moral, Tax Sanctions, and Taxpayer Compliance. This research was conducted at KPP Pratama Bandung. Therefore the authors use population data from taxpayers who are active in reporting taxes even though it may not be in every year. Sample determination technique used in this research is non probability sampling. Sampling is done by distributing questionnaires to taxpayers who are paying annual tax return. The sample in this study is taken from the population of Individual Taxpayers in the Tax Office Pratama Tegalega Bandung. The results of research in the field, can be known partially knowledge of taxpayers have a positive effect on taxpayer compliance of individuals in KPP Pratama Tegalega Bandung.

Index Terms—Knowledge taxpayer, moral taxpayer, tax sanctions, taxpayers compulsory.

Dyah Purnamasari is with Accounting Department, Widyatama University Bandung Indonesia & Doctoral Students of Management Department, Faculty of Economics and Business, Pansudan University, Bandung, Indonesia (e-mail: Dyah.purnamasari@widyatama.ac.id).
Yoyo Sudaryo is with Sekolah Tinggi Ilmu Ekonomi Indonesia Membangun (STIE INABA), Bandung, Indonesia (e-mail: y.sudaryo@yahoo.co.id).

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Cite: Dyah Purnamasari and Yoyo Sudaryo, "The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory," International Journal of Trade, Economics and Finance vol.9, no.5, pp. 214-219, 2018.

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