PENGARUH SIKAP, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYARPAJAK BUMI DAN BANGUNAN DI KECAMATAN TUBAN KABUPATEN TUBAN

PURWANINGRUM, RIZKI (2015) PENGARUH SIKAP, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYARPAJAK BUMI DAN BANGUNAN DI KECAMATAN TUBAN KABUPATEN TUBAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The aim of this study was to examine the influence of attitude of the taxpayer, the taxpayer awareness, and knowledge of taxation on taxpayer compliance in paying land and building tax. The variables used in this study include: attitude of the taxpayer, the taxpayer awareness, and knowledge of taxation. This research methodology used deskriptive analysis and statistical analysis methods. The selection of respondents was done by using the “convenience sampling”. Data obtained in the from of a questionnaire distributed primary data with 83 respondents in the study. The hypothesis examination was performed using the F test and t test, with a significance level (α) of 5%. Analyzing data used a statistical data processing software SPSS 16.00 for windows.The result of regression analysis for this study indicates that attitude of the taxpayer significantly effect on taxpayer compliance, the taxpayer awareness does not significantly effect the taxpayer compliance, and knowledge of taxation significantly effect on taxpayer compliance. Keywords : taxpayer compliance, attitude of the taxpayer, taxpayer awareness, knowledge of taxation

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION
Divisions: Bachelor of Accountancy
Depositing User: DIO EKA PRAYITNO
Date Deposited: 06 Apr 2017 07:03
Last Modified: 06 Apr 2017 07:03
URI: http://eprints.perbanas.ac.id/id/eprint/697

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