PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN USAHA DI KOTA PALEMBANG

M. KURNIAWAN, - (2014) PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN USAHA DI KOTA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

This research aimed to know the influence of the benefits of TIN, taxpayer understanding, tax penalties to tax compliance who doing bussiness in Palembang city. The variables used in this study are the benefits of TIN, taxpayer understanding, tax penalties as the independent variable and tax compliance as the dependent variable. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 86 questionnaires. Data analysis techniques used in this research is logistic regression analysis. The results of this research showed that the benefits of TIN, tax penalties had positive signifianct on tax compliance. Taxpayer understanding had no significant effect on tax compliance. Keywords: Benefits of TIN, Taxpayer understanding, Tax Penalties, Tax Compliance

Item Type: Thesis (Other)
Uncontrolled Keywords: Benefits of TIN, Taxpayer understanding, Tax Penalties, Tax Compliance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 22 Jan 2016 03:12
Last Modified: 22 Jan 2016 03:12
URI: http://eprints.polsri.ac.id/id/eprint/444

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