Sukma Sparingga, Diana (2015) PENGARUH PEMAHAMAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEMPADA KPP PRATAMA PALEMBANG SEBERANG ULU. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
THE EFFECT OF UNDERSTANDING AND PERSONAL TAXPAYER COMPLIANCE AGAINST SELF ASSESSMENT SYSTEM AT KPP PRATAMA PALEMBANG SEBERANG ULU DIANA SUKMA SPARINGGA(xiv ± 52Pages) Email : dianasukma.sparingga@gmail.com According to Law No. 28 year 2007, jo. to Law No. 16 year 2009 on the Provisions and Tax Procedures, hereinafter called taxpayer is an individual or entity, which includes the taxpayer, cutting taxes, and the tax collector, rights and obligations in accordance with the provisions of the taxation laws and regulations of taxation. The purpose of this study was to determine the effect of understanding and personal taxpayer compliance against self assessment system at the Tax Office Primary SeberangUlu Palembang. This research method using assosiative research. The population in this study is an individual taxpayer. In this study using primary data in the from of quatitative data obtained from the questionnaire. The sample of this study was 100 respondents personal taxpayer registered at the Tax Office Primary SeberangUlu Palembang. Result from this study the variable understanding and individual taxpayer compliance significantly to self assessment system and from the simultaneous testing of consciosness there significant understanding and personal taxpayer compliance of self assessment system.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Understanding Taxpayer Compliance, Personal Taxpayer Compliance, AndSelf Assessment System |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Feb 2016 03:06 |
| Last Modified: | 25 Feb 2016 03:07 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2575 |
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