Pengaruh Tax Literacy, Kemanfaatan NPWP, Sanksi Pajak, Tarif Pajak dan Tax Calculation terhadap kepatuhan Wajib Pajak (Pelaku E-commerce Kota Surabaya)

Andina, Chintya Sandya (2019) Pengaruh Tax Literacy, Kemanfaatan NPWP, Sanksi Pajak, Tarif Pajak dan Tax Calculation terhadap kepatuhan Wajib Pajak (Pelaku E-commerce Kota Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This research is aimed todetermine the effect oftax literacy, benefits NPWP, tax sanction, tax rate, and tax calculation to taxpayer compliance. The research is a quantitative research type. The samples have been abtained by using sampling method which the selection is based on the predetermined criteris. Based on purposive sampling method which is gotten 132 samples of respondents listed businessmen in Surabaya. The analysis method has been performed by using multiple linier regressions analysis and 24th version of SPSS program. The result of the shows that tax literacy, benefits NPWP, tax rate give positive effect to the taxpayer compliance. Meanwhile, tax sanction and tax calculation does not give any effect to the tax payer compliance. Keyword : Taxpayer Compliance, Tax Literacy, Benefits NPWP, Tax Sanction, Tax Rate, Tax Calculation

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: CHINTYA SANDYA ANDINA
Date Deposited: 31 Oct 2019 04:44
Last Modified: 31 Oct 2019 04:44
URI: http://eprints.perbanas.ac.id/id/eprint/5057

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