Safitri, Ninda (2018) Pengaruh pemahaman akuntansi dan perpajakan serta demografi terhadap kepatuhan wajib pajak usahawan. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Tax is dues that push and require the citizens of the income to contribute to national development. Tax is a source of state revenue that may affect a taxpayer in complet his tax obligations. Tax can be realized can affect taxpayer compliance. Indonesia taxpayer compliance in 2016 reached 63 percent. The low level of taxpayer compliance can be affect by taxpayer understanding factors of taxation and demography is an external factor that can affect taxpayers become non-compliance. This study aims to determine the effect of understanding of accounting, understanding of taxation and demographic on the taxpayers compliance. The research sample was conducted on entreprenuers taxpayers in KPP Pratama Tuban. The sample in this study was taken using purposive sampling method. Tecnical analysis of the data used is multiple regression technique. The result showed that understanding of taxation signifikan effect on the taxpayers compliance. While the understanding of accounting, gender, religion, age, marital status, education and income not signifikan effect on the taxpayers compliance. This research data is not normally distributed but shows fit models. Key word : tax compliance, understanding of accounting, understanding of taxation, demograpic.
| 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 |
| Date Deposited: | 25 Oct 2018 02:25 |
| Last Modified: | 25 Oct 2018 02:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3491 |
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