Influences of tax sanctions, taxpayers awareness and social norms on motivation to meet tax obligation

  • Dendy Heryanto Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia
  • Darwis Lannai Universitas Muslim Indonesia
Keywords: Taxation Sanction, Taxpayer awareness, Social Norms, Motivation, Tax Obligation

Abstract

This research is done with the aim to analyze tax sanctions, taxpayers awareness and social norms to meet tax obligation in the KPP Pratama South Makassar. The Research methods used in this study are descriptive analysis double regression analysis with a total sample of 79 respondence. The result showed tax sanction, taxpayers awareness and social norms were positive and significant for the taxpayer’s motivation to fulfill its tax obligation at KPP Pratama South Makassar

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Published
2020-06-27
How to Cite
Heryanto, D., Mursalim, M., & Lannai, D. (2020). Influences of tax sanctions, taxpayers awareness and social norms on motivation to meet tax obligation. Point of View Research Accounting and Auditing, 1(3), 01-11. https://doi.org/10.47090/povraa.v1i3.22