Pengaruh Persepsi Sanksi Perpajakan, Pemahaman Perpajakan Dan Kemanfaatan Npwp Terhadap Kepatuhan Wajib Pajak

Puspitasari, Ni Luh Pande Devi (2019) Pengaruh Persepsi Sanksi Perpajakan, Pemahaman Perpajakan Dan Kemanfaatan Npwp Terhadap Kepatuhan Wajib Pajak. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to determine whether the perception of taxation sanctions, understanding of taxation and the benefits of NPWP had a significant effect on tax compliance. The sample population in this study is the Personal Taxpayer, namely the employee or employee who reports the Annual Tax Return at KPP Pratama Surabaya Karangpilang. Data was obtained from distributing questionnaires to respondents then the data was collected and managed through SPSS. The number of samples used was 100 respondents and as many as 82 questionnaires returned completely and can be processed. By using logistic regression techniques, the results of the study show that the taxation sanction perception variable has a significant effect on taxpayer compliance. Giving sanctions that burden taxpayers will make taxpayers choose actions to behave obediently in carrying out their tax obligations. Meanwhile, understanding taxation and the benefits of NPWP have no significant effect on tax compliance. Keywords: taxpayer compliance, tax sanctions, understanding of taxation, benefits of NPWP.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Dec 2019 02:30
Last Modified: 19 Dec 2019 02:30
URI: http://eprints.perbanas.ac.id/id/eprint/5730

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