Pengaruh pengetahuan tax amnesty,kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi(studi kasus pada wajib pajak orang pribadi di wilayah KPP Pratama Surabaya Genteng)

Putriani, Agnes Chintya Eka (2018) Pengaruh pengetahuan tax amnesty,kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi(studi kasus pada wajib pajak orang pribadi di wilayah KPP Pratama Surabaya Genteng). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research is aimed to find out the influence of knowledge tax amnesty, taxpayer awareness, and tax fine towards Personal Taxpayer Compliance. The data analysis used in this research is through doubled linier regression analysis. The sample of this research is taken using random sampling method, in which 94 respondents of KPP Pratama Surabaya Genteng are participated. The research data is gotten through 1-5 likert scale questionnaire then analyzed using doubled linier regression assisted by SPSS program. The result of this research shows that simultaneously or independent variable F test influence the dependent variable in 0,000. Partially through (t test), on the other hand, the independent variables which influence to Personal Taxpayer Compliance are knowledge tax amnesty in 0,037 and Taxpayer Awareness in 0,000. The only factor does not give any influence towards Personal Taxpayer Compliance is Tax Fine. Keywords : Knowladge Tax Amnesty, Taxpayer Awareness, Tax Fine, and Personal Taxpayer Compliance

Item Type: Thesis (Other)
Uncontrolled Keywords: Knowladge Tax Amnesty, Taxpayer Awareness, Tax Fine, and Personal Taxpayer Compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 29 Mar 2018 08:18
Last Modified: 29 Mar 2018 08:18
URI: http://erepository.uwks.ac.id/id/eprint/602

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