Pengaruh kesadaran wajib pajak, sanksi pajak dan pengetahuan dan pemahaman peraturan pajak terhadap kepatuhan wajib pajak orang pribadi (studi kasus pada kantor pelayanan pajak Pratama Surabaya Karang Pilang)

Fatimah, Irma Nurul (2018) Pengaruh kesadaran wajib pajak, sanksi pajak dan pengetahuan dan pemahaman peraturan pajak terhadap kepatuhan wajib pajak orang pribadi (studi kasus pada kantor pelayanan pajak Pratama Surabaya Karang Pilang). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

One of the most contributing state revenues is from the taxation sector. With the acceptance, the state can finance development activities. Therefore, tax compliance is very important to help finance state expenditures. Nowadays, there are still many people who do not care about the obligation to pay taxes due to the public's ignorance of knowledge and understanding of taxes, tax sanctions and lack of awareness of paying their tax obligations. This study aims to find out how the influence of taxpayer compliance of individuals on knowledge and understanding of tax rules, taxpayer awareness and tax sanctions. By focusing on the personal taxpayer of every person in the Tax Office Pratama Surabaya Karangpilang. The purpose of this study is to analyze the influence of taxpayer awareness, tax sanctions, and knowledge and understanding of tax regulations on personal taxpayer compliance. The population in this study is the personal taxpayers in the area surabaya karangpilang. Not all registered taxpayer become this inner object because the numbers are very large and in order to efficiently time and cost. Therefore, sampling is done. Sampling is done by incidental sampling method and then done data processing so as to give complete information. The method of collecting primary data with questionnaire (questioner) on the respondent taxpayer in KPP Surabaya Karangpilang. Data analysis technique used in this research is multiple regression analysis technique. Based on the results of the analysis, it can be concluded that the awareness of taxpayers, tax sanctions, and knowledge and understanding of tax regulations have a significant positive effect on personal taxpayer compliance

Item Type: Thesis (Other)
Uncontrolled Keywords: Effect of Taxpayer Awareness, Tax Sanction, Knowledge and understanding of Tax Against Personal Taxpayer Compliance
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 04 Apr 2018 06:25
Last Modified: 04 Apr 2018 06:25
URI: http://erepository.uwks.ac.id/id/eprint/753

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