Pengaruh Pengetahuan Pajak dan Persepsi Wajib Pajak terhadap Kepatuhan Wajib Pajak

Supriyati, Supriyati (2011) Pengaruh Pengetahuan Pajak dan Persepsi Wajib Pajak terhadap Kepatuhan Wajib Pajak. The Indonesian Accounting Review, 1 (1). pp. 27-36. ISSN 2086-3802

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Official URL: http://journal.perbanas.ac.id/index.php/tiar/artic...

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax lmowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer "o*jlior"", The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo drrect{rn zooz. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly,the resuit oynor*riity shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer b compliance' From the iesult of this research, it is expected that the next researchers and academicians can provide tax lcnowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: SUPRIYATI SUPRIYATI
Date Deposited: 28 Jun 2020 22:43
Last Modified: 28 Jun 2020 22:43
URI: http://eprints.perbanas.ac.id/id/eprint/6801

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