PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA

KARUNIAWATI, SENDY AYU (2016) PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA. Undergraduate thesis, STIE PERBANAS SURABAYA.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (378kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (515kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (188kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (245kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (258kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (551kB)
[img]
Preview
Text
BAB V.pdf

Download (254kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (1MB)

Abstract

This study aims to examine the factors that influence compliance of individual taxpayers who conduct business in a tax paying business. This study focuses on individual taxpayers who have a business. Independent variables used in this study is the Knowledge of Taxation, Tax Awareness and Tax Penalties, while the dependent variable in this study is the Taxpayer Compliance. The sample used in this study is the individual taxpayers who do business in the Sidoarjo Region. The method used in this research is purposive sampling method. Respondents were obtained in this study were 34 respondents who fit the criteria and fill out the questionnaire correctly. The questionnaire used in the measurement of validity and reliability tests to measure whether a valid and reliable questionnaire. Then the data analysis technique used is descriptive statistical analysis, test the classical assumption of multicoloniarity test, autocorrelation test, heterocedasticity test, and test for normality, and also used multiple regression analysis, the coefficient of determination, F Test and t Test. The results of this study are variable tax knowledge and tax penalties affect the compliance of individual taxpayers who conduct business activities. While the variable tax consciousness has no effect on tax compliance. This shows that despite the respondent obedient in paying taxes but respondents still have a low level of awareness. Keywords : Knowledge of Taxation, Tax Awareness, Tax Penalties, and Taxpayer Compliance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 18 Jul 2017 06:38
Last Modified: 18 Jul 2017 06:38
URI: http://eprints.perbanas.ac.id/id/eprint/2136

Actions (login required)

View Item View Item