Pengaruh sikap, niat, dan kondisi keuangan wajib pajak terhadap kepatuhan wajib pajak (tax compliance) (studi empiris pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Surabaya Gubeng)

Harin, Lintang Proborini (2018) Pengaruh sikap, niat, dan kondisi keuangan wajib pajak terhadap kepatuhan wajib pajak (tax compliance) (studi empiris pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Surabaya Gubeng). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research aimed to giving information about the influence of attitude, intention, and financial condition of the taxpayers towards the tax compliance rate of individual taxpayers. The sample of this research is taken using random sampling method, in whom 107 respondents of KPP Pratama Surabaya Gubeng are participated. Data used in this research are gotten through1-4 point Likert scale then analyzed using doubled linier regression assisted by SPSS program. The result of this research shoows that independent variables simultaneously affect dependent variable in 0,000. In partial way, independent variables which influence the tax compliance rate of individual taxpayers are attitude in 0,007 and intention in 0,000. Financial condition of the taxpayers does not give an influence towards the tax compliance rate of individual taxpayers.

Item Type: Thesis (Other)
Uncontrolled Keywords: Sikap, Niat, Kondisi Keuangan Wajib Pajak, Kepatuhan Wajib Pajak Orang Pribadi, Attitude, Intention, Financial Condition of The Taxpayer, Individual Tax Compliance
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Rr. Lintang Proborini Harin
Date Deposited: 05 Sep 2018 08:21
Last Modified: 05 Sep 2018 08:21
URI: http://erepository.uwks.ac.id/id/eprint/1671

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