PENGARUH TAX AMNESTY DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA CIBINONG
The study was conducted to examine the effect of tax amnesty and tax sanction on taxpayer compliance in Cibinong pratama tax service office. The population in this study is the taxpayer registered in KPP Pratama Cibinong with the number of samples of 52 respondents. The technique of determining the...
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2017-07-11.
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| 245 | 0 | 0 | |a PENGARUH TAX AMNESTY DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA CIBINONG |
| 260 | |c 2017-07-11. | ||
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| 500 | |a http://repository.upnvj.ac.id/18555/10/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/18555/11/JURNAL.pdf | ||
| 520 | |a The study was conducted to examine the effect of tax amnesty and tax sanction on taxpayer compliance in Cibinong pratama tax service office. The population in this study is the taxpayer registered in KPP Pratama Cibinong with the number of samples of 52 respondents. The technique of determining the sample using simple random sampling method. Hypothesis testing in this study used multiple regression analysis with SPSS 23 program and 5% significance level. The results of the test show that, tax amnesty significantly influence taxpayer compliance with significance level 0,001 smaller than the predetermined level α = 0,05. And tax sanction have significant effect to taxpayer compliance with significance level 0,002 smaller than specified level α = 0,05. | ||
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