The Effect of Taxpayer Awareness, Fiscus Services and Tax Sanctions on the Level of Tax Revenue (Case Study of Kpp Pratama Medan Timur)

Muhammad Irsan, Maidina Sahara

Abstract


This research is a quantitative research with an associative approach conducted at the East Medan Primary Tax Service Office. The purpose of this study is to find out how the influence of taxpayer awareness, fiscus services and tax sanctions on the level of tax revenue. This study used primary data. The sample was taken using incidental sampling technique with a total sample of 100 respondents. The method of collecting data related to the problem of research is carried out using the questionnaire method. The results of 100 respondents showed that partially taxpayer awareness had no effect on the level of tax revenue, fiscus services had a partial effect on the level of tax revenue, and tax sanctions had a partial but insignificant effect on the level of tax revenue. Simultaneously, taxpayer awareness, fiscus services and tax sanctions affect the level of tax revenue.


Keywords


Taxpayer Awareness, Fiscus Services, Tax Sanctions

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.352

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