PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Irvin, Irvin (2014) PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

Abstract : To increase state revenues, government must do a tax intensification. This is not an easy thing as only a small portions of tax payers who meet their tax compliances. One of the factors that lead to a low tax compliance is the lack of knowledge on taxation and tax penalties. This study aims to make clear the phenomena about the relationship between the degree of tax knowledge, tax penalties, and tax compliance. The population of this research are tax payers who are registered in Jakarta Utara which sample is selected by convenience sampling technic using questionaire. Data analysis was conducted by correlation and regression analysis. Statistical analysis tool used was SPSS version 20.0. The findings of this research showed that both tax knowledge and tax penalties partially and simultaneously have positive and significant effect to tax compliance.Key words : Tax knowledge, tax penalties, tax compliance, individual tax payer

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 04 Jun 2021 09:02
Last Modified: 04 Jun 2021 09:02
URI: http://repository.untar.ac.id/id/eprint/30612

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