Pengaruh Kesadaran Membayar Pajak, Pemahaman dan Pengetahuan Tentang Peraturan Perpajakan, Presepsi Terhadap Pelayanan Petugas Pajak, Presepsi Kesesuaian Tarif, dan Presepsi Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Abstract
The purposes of this research are to examine the influence of consciousness in
paying tax, the understanding and knowledge of tax regulation, perception of tax
officer service, perception of rate's suitability, and perception of tax's sanction to
individual taxpayer's obedience. Population of the research is individual taxpayer
that specifically targeted to entrepreneurs of Lombok's souvenirs. Respondents
that being used as the samples in the research are the entrepreneurs of Lombok's
souvenirs in Mataram. The datas were taken by spreading questionnaires up to
160 exemplars, though only 130 exemplars were given back and able to process.
Statistic test that was conducted to test the hypothesis is multiple linear regression
analysis by SPSS 23. The results of the research show that the consciousness in
paying tax has significant positive effect to individual taxpayer's obedience, the
understanding and knowledge of tax regulation does not have significant effect to
individual taxpayer's obedience, perception of tax officer service has little
significant effect to individual taxpayer's obedience, perception of rate's
suitability does not have significant effect to individual taxpayer's obedience, and
perception of tax's sanction does not have significant effect to individual
taxpayer's obedience.
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