ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

• Yazar: Lia Emi Prestiawati, (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: 2020-07-08.
• Konular: Thesis; NonPeerReviewed
• Online Erişim: Link Metadata

Özet

This research was conducted to analyze the effect of tax knowledge, tax sanctions, and the attitude of the tax authorities on individuali taxpayer compliance. In this study, tax knowledge, tax sanctions, tax authorities and tax compliance are measured using a Likert scale. The population in this study is the taxpayer registered at Jakarta Cengkareng KPP as many as 100 respondents. The selected sample is to use the random sampling method. Testing the hypothesis in this study using Multiple Linear Regression Analysis using SPSS version 22 and a significance level of 5% (0.05). The results of the test results show that: 1) Knowledge of taxation does not affect the compliance of taxpayers, thisi can be proven by the results of 0.017 which means less than 0.5; 2) Tax sanctions affect the compliance of taxpayers, this can be proven by the results of 0.035, which means less than 0.5; 3) Fiscus attitude has no effect on taxpayers, this can be proven with the result that is 0.766 which means it is greater than 0.5 and has no effect on the taxpayer compliance.

Diğer Bilgileri

http://repository.upnvj.ac.id/8248/17/AWAL.pdf
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