Pengaruh Pengetahuan dan Pemahaman Tentang Peraturan Perpajakan, Kesadaran, Persepsi Terhadap Petugas Pajak, Persepsi Kesesuaian Tarif, dan Persepsi Sanksi Pajak Terhadap Kepatuhan Wajib Pajak
Abstract
This research aims to analyze the factors that influence of knowledges, and
comprehension about taxation regulation, awareness, perception to tax officers,
suitability rates perception, and tax sanctions perceptions of taxpayers
compliance. The population that used in the research is individual taxpayers that
targeted as enterpreneur. The data was taken by spreaded the questionnaires
about 150 exemplars, but only 130 exemplars that could be used to treat. The test
equipment to verify this hypothesis was double linier regression analysis by
Microsoft Excel 2007. The results of this research indicated that awareness of
taxpayer have a positive and strong significant influence of taxpayers compliance,
perception of tax officers have a positive and strong significant influence of
taxpayers compliance, tax sanctions perception have a positive and weak
significant influence of taxpayers compliance, knowledge and comprehension of
taxation regulation doesn’t have significant influence of taxpayers compliance,
suitability rates perception doesn’t have significant influence of taxpayers
compliance.
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