PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara )

BURHAN, Hana Pratiwi and ZULAIKHA, Zulaikha (2015) PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to analyze the factors that affect an individual taxpayer compliance in Banjarnegara. This study consists of four independent variables and the dependent variable. independent variable in this study is the socialization of taxation, tax knowledge, perceptions taxpayer about tax penalties and taxpayers perception on the implementation of PP 46 tahun2013. While the dependent variable in this study is the individual taxpayer compliance. This study used a simple random sampling technique and using the questionnaire survey method in data collection, respondents were sampled individual taxpayers who are enrolled in KP2KP Banjarnegara. Research data analysis using multiple regression analysis with SPSS 16.0. Based on the analysis that has been done, this study shows that the socialization of taxation, tax knowledge, and perceptions of the taxpayer of PP 46 in 2013 and a significant positive effect on the individual taxpayer compliance. While the taxpayer perceptions about tax penalties do not affect the compliance of individual taxpayers.

Item Type:Thesis (Undergraduate)
Additional Information:tax compliance, tax socialization, tax knowledge, the implementation of Regulation 46 of 2013
Uncontrolled Keywords:tax compliance, tax socialization, tax knowledge, the implementation of Regulation 46 of 2013
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45706
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 May 2015 14:31
Last Modified:29 May 2015 14:31

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