ANALISIS PENGARUH PENGETAHUAN PAJAK, PERSEPSI WAJIB PAJAK DAN KEMAUAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA JAKARTA KEBON JERUK DUA TAHUN 2011

Santioso, Linda and Kusnawati, Kusnawati (2013) ANALISIS PENGARUH PENGETAHUAN PAJAK, PERSEPSI WAJIB PAJAK DAN KEMAUAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA JAKARTA KEBON JERUK DUA TAHUN 2011. Karya Ilmiah Dosen, 6 (12). pp. 114-214. ISSN 1979 - 682X

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Abstract

This research aims to obtain empirical evidence regarding the presence or absence ofthe influence of tax knowledge, perception of taxpayers and willingness to pay taxes ontaxpayer compliance in KPP Pratama Jakarta Kebon Jeruk Dua Year 2011. The literatureresearch is conducted by studying a variety of journals, relevant books from the library, andother information from various websites or the internet. The research was conducted on anindividual taxpayer with a total sample of 193 respondents and uses the help of software SPSS17.00 for Windows to analyze the data. The statistical method used to test the hypothesis isthe multiple regression models. Two tests are carried out before conducting the hypothesistesting, which are descriptive and classical assumptions. With 95% confidence level, resultsshowed that the tax knowledge and the willingness to pay taxes have a significant influence ontaxpayer compliance while the perception of taxpayers regarding the tax officer and perceptionof taxpayers regarding the criteria of compliant taxpayers have no significant influence ontaxpayer compliance. For further research, it is recommended for other researchers to use moresamples so that the data will be more relevant and to develop this research, other researcherscan use other variables which are not included in this research and also conduct other researchby using the different scope, but still in the similar field as a comparison of research results.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 07 Apr 2017 02:57
Last Modified: 07 Apr 2017 02:57
URI: http://repository.untar.ac.id/id/eprint/335

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