Ardiyana, Ardie (2016) Pengaruh pengetahuan, penyuluhan, motivasi, dan sanksi pajak, serta self assessment system terhadap kepatuhan wajib pajak orang pribadi (studi empiris di kpp pratama kosambi, tangerang). Bachelor Thesis thesis, Universitas Multimedia Nusantara.
Abstract
Taxes are one source of state revenue. Compliance of individual taxpayers at the Primary Tax Office Kosambi below the target. It can be seen from the Letter of Ntification (SPT) of taxpayers who reports is not proportional to the number of registered taxpayers. In 2013 only 39.71% who reports the Letter of Notification, whereas in 2014 and 2015 only 28.99% of taxpayers who report to the Letter of Notification. The purpose of this study was to examine the influence of knowledge, education, motivation, and sanctions as well as self-assessment tax system towards compliance of individual taxpayers. The object of this research is an individual taxpayers (entrepreneur) registered at the Primary Tax OPffice Kosambi, Tangerang. The data used is primary data, by distributing questionnaires to individual taxpayers. Selection of the samples in this study using a convenience sampling. Data analysis method used is multiple regression. The results of this study simultaneously are knowledge, education, motivation, and sanctions as well as self-assessment tax system has significant affect of simultaneously to the individual taxpayer compliance. Partial results of this study are tax counseling, sanctions taxes and self assessment system has significant affect the compliance of individual taxpayers. Meanwhile, knowledge of the tax and motivation of the tax has not significant affect the compliance of inividual taxpayers.
Item Type: | Thesis (Bachelor Thesis) |
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Subjects: | 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation |
Divisions: | Faculty of Business > Accounting |
Depositing User: | Administrator UMN Library |
Date Deposited: | 23 May 2017 07:12 |
Last Modified: | 25 May 2023 01:42 |
URI: | https://kc.umn.ac.id/id/eprint/65 |
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