ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris pada Perusahaan Industri yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta)

SARASWATI, Anggun Kurnia and ZULAIKHA, Zulaikha (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris pada Perusahaan Industri yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this research to analize factors that influence corporate tax compliance industry in Surakarta. Research desain survey research using questionnaire as instrument. This research use the attitude toward compliance behavior, tax professional intension toward compliance behavior, corporate financial condition, corporate facilities, and organizational climate as independent variable and corporate tax compliance as dependent variable. Simple data was annalysed using SPSS 16.00. The finding of this research show that, the effect of : (1) attitude toward compliance behavior on corporate tax compliance is positive and significant; (2) tax professional intension toward compliance behavior on corporate tax compliance is positif and significant; (3) corporate financial condition on corporate tax compliance is positif and significant; (4) corporate financial condition on corporate tax compliance is positif and not significant; (5) organizational climate condition on corporate tax compliance is positif and significant.

Item Type:Thesis (Undergraduate)
Additional Information:attitude toward compliance behavior, tax professional intension toward compliance behavior, corporate financial condition, corporate facilities, organizational, corporatetax compliance.
Uncontrolled Keywords:attitude toward compliance behavior, tax professional intension toward compliance behavior, corporate financial condition, corporate facilities, organizational, corporatetax compliance.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35848
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Jul 2012 08:53
Last Modified:23 Jul 2012 08:53

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