dc.contributor.advisor | Budi Tiara Novitasari, S.E. | |
dc.contributor.author | Aquffiianinda Nur Hassana | |
dc.date.accessioned | 2022-05-20T03:27:47Z | |
dc.date.available | 2022-05-20T03:27:47Z | |
dc.date.issued | 2012 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/37425 | |
dc.description.abstract | The objective of this research is to examine the influence of taxpayers’
knowledge and understanding about the existing tax regulation, perception about
the tax utilization, the perception about the tax tariff, and the perception about the
punishment to the taxpayer’s compliance toward the tax legislation partially and
simultaneously. The samples in this research consist of 36 clothing business
person that involved in KICK community. This study tests three hypotheses related
to the influence of taxpayers’ knowledge and understanding about the existing tax
regulation, perception about the tax utilization, the perception about the tax tariff,
and the perception about the punishment to the taxpayer’s compliance toward the
tax legislation. Data obtained were analyzed by using multiple regression
analysis. The results of this study indicate that: (1) taxpayers’ knowledge and
understanding about the existing tax regulation does not significantly influence
the taxpayer compliance (2) perception about the tax utilization significantly
influence the taxpayer compliance (3) the perception about the tax tariff does not
significantly influence the taxpayer compliance (4) the perception about the
punishment significantly influence the taxpayer compliance.
Key Words:
Taxpayers’ knowledge and understanding about the existing tax regulation,
perception about the tax utilization, perception about the tax tariff, the perception
about the punishment, tax compliance | en_US |
dc.publisher | Universitas Islam Indonesia | en_US |
dc.subject | Taxpayers’ knowledge and understanding about the existing tax regulation, perception about the tax utilization, perception about the tax tariff, the perception about the punishment, tax compliance | en_US |
dc.title | The Analysis Of Factors That Influence The Complience Level Of Clothing Business Person Toward The Tax Legislation | en_US |
dc.Identifier.NIM | 08312377 | |