Articles

Effect of the Imposition of Sanctions, Fiscus Services & Morality Tax Services to Tax Compliance in 2021 (Empirical Study of Corporate Taxpayers in Bogor Regency of West Java)

This research aims to review and analyze Sanctions, Fiscus Services & Morality tax services are tax compliance. The design of this study uses an explanatorical causality design. The population used in this study is a company that becomes a taxpayer in Bogor Regency.The analysis method uses multiple regression analysis and data analysis. The sample selection technique uses probability ampling. The results of this study partially showed that variable tax sanctions had no effect on the compliance of corporate taxpayers. While the fissure service and tax morality affect the compliance of corporate taxpayers, simultaneously showing that tax sanctions, fiscus services, and taxpayer morality together have a significant effect on corporate taxpayer compliance.