R., Arif Yudha Bagaskara (2021) Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The level of taxpayer compliance at this time is very minimal, so the purpose of this study is to analyze the factors that influence individual entrepreneur taxpayer compliance. Participants in this study are individual taxpayers who have businesses in the city of Surabaya. In this study using a quantitative method where the data is primary data which is taken directly by the researcher through a questionnaire with a Likert scale of 1 - 4. The variables used are independent variables of tax incentives, tax knowledge, tax sanctions, while the dependent variable is individual taxpayer compliance and socialization of taxation as a moderating variable. The sampling method used purposive sampling with the criteria of being domiciled in the city of Surabaya, having a taxpayer identification number (NPWP), and having a business. The results of distributing questionnaires via google form recorded as many as 126 respondents who have filled out but only 90 respondents who meet the criteria for testing. The results of this study indicate that the tax incentive variable, tax knowledge has no effect on individual taxpayer compliance, while the tax sanctions variable affects individual taxpayer compliance. The tax socialization variable cannot moderate the independent variable. Keywords: incentives, knowledge, sanctions, compliance, socialization.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ARIF YUDHA BAGASKARA |
| Date Deposited: | 30 Dec 2021 05:53 |
| Last Modified: | 30 Dec 2021 05:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8516 |
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