Utami, Sonia Dwi (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK PEMILIK USAHA KECIL DAN MENENGAH. S1 thesis, Universitas Negeri Jakarta.
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Abstract
SONIA DWI UTAMI. The Factors Affecting Willingness to Pay Taxes Taxpayer Small and Medium Business Owners.State University of Jakarta. Guide by: (1) Indra Pahala, SE, M.Si (2) Tresno Eka Jaya, SE, M.Ak. Research. Accounting Major. Faculty of Economy. University of Jakarta. 2014 This study aims to analyze the factors that affect the willingness of taxpayers who have small and medium enterprises in meeting tax obligations. The study consisted of three independent variables and one dependent variable. independent variable in this study is the awareness that paying taxes , tax penalties knowledge, and a good perception of the effectiveness of the tax system. The dependent variable in this study is the willingness to pay taxes. This study uses primary data, by giving questionnaires to respondents who have small and medium businesses in Bandung listed in LPDB through field staff. Methods of data analysis research are validity, reliability, test assumptions of classical, hypothesis testing and linear analysis is processed using SPSS 19:00. Based on the analysis that has been carried out, this study shows that the hypotheses: (1) awareness of paying taxes affect the willingness to pay taxes, (2) knowledge of tax penalties to pay taxes have no effect on the willingness to pay taxes, (3) a good perception of the effectiveness of the tax system have an influence on the willingness to pay taxes.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Indra Pahala, SE, M.Si Pembimbing II: Tresno Eka Jaya, SE, M.Ak. |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Users 17 not found. |
| Date Deposited: | 08 Mar 2018 08:11 |
| Last Modified: | 08 Mar 2018 08:11 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3588 |
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