How to cite this paper
Anto, L., Husin, H., Hamid, W & Bulan, N. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance.Accounting, 7(1), 49-58.
Refrences
Agustiningsih, W., & Isroh. (2016). The effect of e-filling application, taxation understanding level, and taxpayer awareness on taxpayer compliance in KPP Pratama Yogyakarta. Nominal Journal, 2, 107-122.
Andinata, M.C. (2015). Analysis of factors affecting the compliance of individual taxpayers in paying taxes: Case study at the Surabaya RungkutPratama tax service office in Surabaya. Calyptra:University of Surabaya Student Scientific Journal, 4(2), 1-15.
Arum, H.P., & Zulaikha. (2012). The influence of taxpayer awareness, fiscus services, and tax sanctions on the compliance of individual taxpayers conducting business activities and free work (Study in the Cilacap KPP Area). Diponegoro Journal of Accounting, 1(1), 1-8.
Arviana, N., & Djeni, I.W. (2018). Factors affecting the compliance of individual taxpayers. Muara Journal of Economics and Business, 2(1), 146-154.
Awaluddin, I., & Tamburaka, S. (2017). The effect of services quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science, 6(11), 25-34.
Bandura, A. (1986). Social Foundations of Thought and Action. Englewood Cliffs, NJ: Prentice Hall.
Devano, S., & Rahayu, S. K. (2006). Taxation: Concepts, Theories and Issues. Jakarta: Kencana Prenada Media Group.
Dharma, G.P.E., & Suardana. (2014). The influence of taxpayer awareness, tax socialization, and service quality on taxpayer compliance in paying PKB and BBNKB. E-Journal of Accounting, Udayana University, 8(2), 340-353.
Dwiyanto, A. (2002). Indonesian Bureaucratic Reform. Yogyakarta: Center for Population and Policy Studies.
Fajrian, N.A., Endang, N.P., & Prasetya, A. (2015). The influence of perception of the implementation of the national tax census, The attitudes of taxpayers on the implementation of penalty sanctions and tax awareness on taxpayer compliance: Study on individual taxpayers in Mojokerto City). Journal of Taxation, 1(1).
Famami, A.H., & Norsain. (2019). Factors influencing taxpayers in KPP PratamaPamengkasan. Journal of the Academy of Accounting, 2(2), 104-118.
Febriani, Y., & Kusmurianto. (2015). Analysis of factors affecting taxpayer compliance. Accounting Analysis Journal, 4(4), 1-13.
Gautama, M. (2014). Analysis of factors affecting individual tax compliance in paying taxes. Journal of Science and Accounting Research, 3(12), 72-86.
Gunadi (2013). Comprehensive Guide to Income Tax. Jakarta: Bee Media Indonesia.
Gunarso, P. (2016). Tax examination and tax sanctions on the compliance of corporate taxpayers at KPP Kepanjen Malang Regency. Journal of Finance and Banking, 20(2), 214-223.
Harahap, A. A. (2004). New Indonesian Tax Paradigm. Economic perspective.
Hardiningsih, P., & Yulianawati, N. (2011). Factors that affect tax willpower. Financial and Banking Dynamics, 3(1), 126-143.
Ilhamsyah, Endang, M. G. W., & Dewantara, R. Y. (2016). The influence of taxpayer understanding and knowledge of tax regulations, taxpayer awareness, service quality, and tax sanctions on motor vehicle taxpayers compliance (Study of Malang City Samsat). Journal of Taxation (JEJAK), 8(1), 1-9
James, S., & Alley, C. (2004). Tax compliance, self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
Jatmiko, A.N. (2006). Effect of Taxpayer Attitudes on the Implementation of Taxpayer Compliance. Thesis. Semarang: Postgraduate Masters Degree in Accounting in Diponegoro University.
Jogiyanto, H. (2007). Portfolio Theory and Investment Analysis, Issue 5, Yogyakarta: BPFE.
Kamil, N.I. (2015). The effect of taxpayer awareness, knowledge, tax penalties and tax authorities services on the tax compliance (Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 169-222.
Kotler, P. (2005). Marketing Management, Volume I, Jakarta: PT. Index.
Listyowati, Samrotun, Y., & Suhendro. (2018). Factors affecting taxpayer compliance in paying taxes. Airlangga Accounting and Business Research Journal, 3(1), 372-395.
Mangkoesoebroto, G. (2010). Public Economy. Third Edition. Yogyakarta: BPFE.
Manuputty, I.G., & Sirait, S. (2016). Effects of taxation knowledge and self assessment system implementation on taxpayer awareness and its impact on taxpayer compliance in Jakarta Panjaringan tax office. Media Accounting Taxation, 1(2), 44-58.
Marandu, E. E., Mbekomize, C. J. and Ivezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 1(9), 207-218.
Mardiasmo. (2016). Taxation. Latest edition. Yogyakarta: Andi.
Muliari, N. K., & Setiawan, P. E. (2011). Influence of perception on tax sanctions and taxpayer awareness on the compliance of personal taxpayer reporting at the East Denpasar Pratama tax service office. Scientific Journal of Business Accounting, 6(1), 16-27.
Ngadiman & Huslin, D. (2015). The effects of sunset policy, tax amnesty, and tax sanctions on taxpayer compliance (Empirical Study at the Jakarta Kembangan Pratama Tax Service Office). Journal of Accounting, 19(2), 225-241.
Notoatmodjo, S. (2003). Health Education and Behavior. Jakarta: RinekaCipta.
Nurgroho, A., Andini, R., & Raharjo, K. (2016). Effects of taxpayer awareness and taxpayer knowledge of taxpayers on compliance of taxpayers in paying income taxes(Case Study on KPP Semarang Candi). Journal of Accounting, 2(2), 1-13.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Journal of Finance and Banking, 22(2), 240-255.
Nurmantu, S. (2010). Introduction to Taxation Science,(Issue 3). Jakarta: Granite.
Oladipupo, A.O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in Small and Medium scale enterprises in Nigeria. iBusiness, 2(1), 1-9
Olaoye, C. O., Ayeni-Agbaje, A. R., & Alaran-ajewole, A. P. (2017). Tax information, administration and knowledge on tax payers' compliance of block molding firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138.
Palil, M. R., Rusyidi, M. A., & Ahmad, W. F. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study of the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118-129.
Rahayu, S.K. (2010). Indonesian Taxation: Formal Concepts and Aspects. Yogyakarta: GrahaIlmu.
Rahayu, N. (2017). The influence of tax knowledge, firmness of tax sanctions and tax amnesty on taxpayer compliance. Dwantara Accounting, 1(1), 15-30.
Rahmawati, R., & Yulianto, A. (2018). Analysis of the factors affecting individual taxpayers compliance. Accounting Analysis Journal, 7(1), 17-24.
Redae, R. B., & Sekhon, S. (2016). Tax payers' knowledge and tax compliance behavior in Ethopia: A study of Tigray State. International Journal of Management and Commerce Innovations, 3(2), 1090-1102.
Sari, V. A., & Fidiana (2017). The effects of tax amnesty, taxation knowledge, and fiscus services on taxpayer's discipline. Journal of Science and Accounting Research, 6(2), 744-759.
Savitri, E., & Musfialdy. (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost at taxpayer compliance with service quality as mediating variable. Procedia - Social and Behavioral Sciences, 2(19), 682-687.
Siat, C. C., & Toly, A. A. (2013). Factors affecting taxpayer compliance in meeting tax paying obligations in Surabaya. Tax & Accounting Review, 1(1), 41-48.
Sugiyono (2013). Business Research Methods: Quantitative, Qualitative Approaches and R&D. Bandung: Alfabeta.
Suryadi, (2006). Causal model of awareness, service, taxpayer compliance, and its effect on tax revenue performance. Journal of Public Finance, 4(1), 105-121.
Taslim. (2007). Tax Knowledge. Jakarta: Generasis.
Widodo, J. (2001). Good Governance: Accountability and Bureaucratic Control. Surabaya: InsanCendikiawan.
Andinata, M.C. (2015). Analysis of factors affecting the compliance of individual taxpayers in paying taxes: Case study at the Surabaya RungkutPratama tax service office in Surabaya. Calyptra:University of Surabaya Student Scientific Journal, 4(2), 1-15.
Arum, H.P., & Zulaikha. (2012). The influence of taxpayer awareness, fiscus services, and tax sanctions on the compliance of individual taxpayers conducting business activities and free work (Study in the Cilacap KPP Area). Diponegoro Journal of Accounting, 1(1), 1-8.
Arviana, N., & Djeni, I.W. (2018). Factors affecting the compliance of individual taxpayers. Muara Journal of Economics and Business, 2(1), 146-154.
Awaluddin, I., & Tamburaka, S. (2017). The effect of services quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science, 6(11), 25-34.
Bandura, A. (1986). Social Foundations of Thought and Action. Englewood Cliffs, NJ: Prentice Hall.
Devano, S., & Rahayu, S. K. (2006). Taxation: Concepts, Theories and Issues. Jakarta: Kencana Prenada Media Group.
Dharma, G.P.E., & Suardana. (2014). The influence of taxpayer awareness, tax socialization, and service quality on taxpayer compliance in paying PKB and BBNKB. E-Journal of Accounting, Udayana University, 8(2), 340-353.
Dwiyanto, A. (2002). Indonesian Bureaucratic Reform. Yogyakarta: Center for Population and Policy Studies.
Fajrian, N.A., Endang, N.P., & Prasetya, A. (2015). The influence of perception of the implementation of the national tax census, The attitudes of taxpayers on the implementation of penalty sanctions and tax awareness on taxpayer compliance: Study on individual taxpayers in Mojokerto City). Journal of Taxation, 1(1).
Famami, A.H., & Norsain. (2019). Factors influencing taxpayers in KPP PratamaPamengkasan. Journal of the Academy of Accounting, 2(2), 104-118.
Febriani, Y., & Kusmurianto. (2015). Analysis of factors affecting taxpayer compliance. Accounting Analysis Journal, 4(4), 1-13.
Gautama, M. (2014). Analysis of factors affecting individual tax compliance in paying taxes. Journal of Science and Accounting Research, 3(12), 72-86.
Gunadi (2013). Comprehensive Guide to Income Tax. Jakarta: Bee Media Indonesia.
Gunarso, P. (2016). Tax examination and tax sanctions on the compliance of corporate taxpayers at KPP Kepanjen Malang Regency. Journal of Finance and Banking, 20(2), 214-223.
Harahap, A. A. (2004). New Indonesian Tax Paradigm. Economic perspective.
Hardiningsih, P., & Yulianawati, N. (2011). Factors that affect tax willpower. Financial and Banking Dynamics, 3(1), 126-143.
Ilhamsyah, Endang, M. G. W., & Dewantara, R. Y. (2016). The influence of taxpayer understanding and knowledge of tax regulations, taxpayer awareness, service quality, and tax sanctions on motor vehicle taxpayers compliance (Study of Malang City Samsat). Journal of Taxation (JEJAK), 8(1), 1-9
James, S., & Alley, C. (2004). Tax compliance, self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
Jatmiko, A.N. (2006). Effect of Taxpayer Attitudes on the Implementation of Taxpayer Compliance. Thesis. Semarang: Postgraduate Masters Degree in Accounting in Diponegoro University.
Jogiyanto, H. (2007). Portfolio Theory and Investment Analysis, Issue 5, Yogyakarta: BPFE.
Kamil, N.I. (2015). The effect of taxpayer awareness, knowledge, tax penalties and tax authorities services on the tax compliance (Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 169-222.
Kotler, P. (2005). Marketing Management, Volume I, Jakarta: PT. Index.
Listyowati, Samrotun, Y., & Suhendro. (2018). Factors affecting taxpayer compliance in paying taxes. Airlangga Accounting and Business Research Journal, 3(1), 372-395.
Mangkoesoebroto, G. (2010). Public Economy. Third Edition. Yogyakarta: BPFE.
Manuputty, I.G., & Sirait, S. (2016). Effects of taxation knowledge and self assessment system implementation on taxpayer awareness and its impact on taxpayer compliance in Jakarta Panjaringan tax office. Media Accounting Taxation, 1(2), 44-58.
Marandu, E. E., Mbekomize, C. J. and Ivezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 1(9), 207-218.
Mardiasmo. (2016). Taxation. Latest edition. Yogyakarta: Andi.
Muliari, N. K., & Setiawan, P. E. (2011). Influence of perception on tax sanctions and taxpayer awareness on the compliance of personal taxpayer reporting at the East Denpasar Pratama tax service office. Scientific Journal of Business Accounting, 6(1), 16-27.
Ngadiman & Huslin, D. (2015). The effects of sunset policy, tax amnesty, and tax sanctions on taxpayer compliance (Empirical Study at the Jakarta Kembangan Pratama Tax Service Office). Journal of Accounting, 19(2), 225-241.
Notoatmodjo, S. (2003). Health Education and Behavior. Jakarta: RinekaCipta.
Nurgroho, A., Andini, R., & Raharjo, K. (2016). Effects of taxpayer awareness and taxpayer knowledge of taxpayers on compliance of taxpayers in paying income taxes(Case Study on KPP Semarang Candi). Journal of Accounting, 2(2), 1-13.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Journal of Finance and Banking, 22(2), 240-255.
Nurmantu, S. (2010). Introduction to Taxation Science,(Issue 3). Jakarta: Granite.
Oladipupo, A.O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in Small and Medium scale enterprises in Nigeria. iBusiness, 2(1), 1-9
Olaoye, C. O., Ayeni-Agbaje, A. R., & Alaran-ajewole, A. P. (2017). Tax information, administration and knowledge on tax payers' compliance of block molding firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138.
Palil, M. R., Rusyidi, M. A., & Ahmad, W. F. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study of the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118-129.
Rahayu, S.K. (2010). Indonesian Taxation: Formal Concepts and Aspects. Yogyakarta: GrahaIlmu.
Rahayu, N. (2017). The influence of tax knowledge, firmness of tax sanctions and tax amnesty on taxpayer compliance. Dwantara Accounting, 1(1), 15-30.
Rahmawati, R., & Yulianto, A. (2018). Analysis of the factors affecting individual taxpayers compliance. Accounting Analysis Journal, 7(1), 17-24.
Redae, R. B., & Sekhon, S. (2016). Tax payers' knowledge and tax compliance behavior in Ethopia: A study of Tigray State. International Journal of Management and Commerce Innovations, 3(2), 1090-1102.
Sari, V. A., & Fidiana (2017). The effects of tax amnesty, taxation knowledge, and fiscus services on taxpayer's discipline. Journal of Science and Accounting Research, 6(2), 744-759.
Savitri, E., & Musfialdy. (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost at taxpayer compliance with service quality as mediating variable. Procedia - Social and Behavioral Sciences, 2(19), 682-687.
Siat, C. C., & Toly, A. A. (2013). Factors affecting taxpayer compliance in meeting tax paying obligations in Surabaya. Tax & Accounting Review, 1(1), 41-48.
Sugiyono (2013). Business Research Methods: Quantitative, Qualitative Approaches and R&D. Bandung: Alfabeta.
Suryadi, (2006). Causal model of awareness, service, taxpayer compliance, and its effect on tax revenue performance. Journal of Public Finance, 4(1), 105-121.
Taslim. (2007). Tax Knowledge. Jakarta: Generasis.
Widodo, J. (2001). Good Governance: Accountability and Bureaucratic Control. Surabaya: InsanCendikiawan.