Tax Revenues: Taxpayer Compliance as Intervening
نویسندگان
چکیده
This study aims to analyze the effect of number tax audits and sanctions on income receipts through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. uses primary data by conducting direct research in field many 44 respondents a questionnaire with Likert scale. The statistical method used Path Analysis. By using SPSS 26 program. results path analysis found that: has revenues, but have no partially. significant compliance. However, partially, only positive effect. audits, Tax revenues Timur, partially Taxpayer is able mediate influence taxpayers. it cannot mediate/intervening against
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ژورنال
عنوان ژورنال: International Journal of Business Economics
سال: 2023
ISSN: ['2686-472X']
DOI: https://doi.org/10.30596/ijbe.v4i2.14017