ANGGRAINI, ROMANDANA (2012) PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG PETUGAS PAJAK DAN SISTEM ADMINISTRASI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Tax is very important nation’s income after oil natural gas comodity. The main goal of making this research is to know the effect of tax knowledge, tax payer perception of “fiscus” and tax administration system on tax payer’s compliance. The sample in this study as tax payers in KPP Karang Pilang Surabaya. Characteristic of sample is the taxpayer who has NPWP. This research, only get 71 respondents that appropriate to the criteria. The test done is an descriptive analysis, validity, reliability and statistic test used is F test and t test. From data analysis and hypothesis test with t test, the result shows that if knowledge of tax effect on tax compliance,and tax administration system effect on tax compliance. However,the perception of “fiscus” doesn’t give any effect to tax compliance.This research are expected efforts inputs for the Directorate General of Taxes that they should focus more on their efforts to improve the tax knowledge,tax administration system and quality of service Keywords: knowledge of tax, perception ,tax administration system, and tax compliance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 10 Jul 2018 03:45 |
| Last Modified: | 11 Jul 2018 04:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3316 |
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