Pengaruh Pengetahuan, Kesadaran, Persepsi Terhadap Kemauan Membayar Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan

Dewi, Mega Kusuma Citra (2018) Pengaruh Pengetahuan, Kesadaran, Persepsi Terhadap Kemauan Membayar Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose og this study is to find out whwther knowledge pays taxes, awareness of paying taxes, and whether a good perception of effectiveness of the tax system affects the willingness to pay personal taxes in paying income tax. This research includes research tha uses primary data. Data analysis method used this study is multiple linier regression analysis. In this study there are independent variables and dependent variables. Independent variables in this study are knowledge, awareness and perception while the dependent variable is the willingness to pay personal taxes in paying income tax. The population in this study is an individual taxpayer who lives in Mojokerto. Sampling is done by accidental sampling. In this study also uses the classic assumption test which includes normality test, heteroskesdastisitas test, multicollinearity test, autocorrelation test, and also will use descriptive analysis test, data processing is done using SPSS 22 software. The conclusion of this study is based on the results of normality test can be known that sample data is normally distributed. Based on the test model analysis (F test) shows that the regression model is fit. The results show that the knowledge and perception knowledge variables do not affect the willingness to pay taxes, while the awareness variable influences the willingness to pay taxes. Keywords : knowledge of paying taxes, awareness of paying taxes, good perception of the effectiveness of the tax system, willingness to pay taxes

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 Surabaya
Date Deposited: 02 Jan 2020 04:32
Last Modified: 02 Jan 2020 09:08
URI: http://eprints.perbanas.ac.id/id/eprint/5791

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