PENGARUH PEMERIKSAAN PAJAK, KONTROL KEPERILAKUAN DAN SIKAP RASIONAL TERHADAP KEPATUHAN WAJIB PAJAK

Taher, Witsi Aniela (2014) PENGARUH PEMERIKSAAN PAJAK, KONTROL KEPERILAKUAN DAN SIKAP RASIONAL TERHADAP KEPATUHAN WAJIB PAJAK. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Witsi Aniela Taher. The Effect of Tax Audit, Behavioral Control and Rational Attitude on Tax Compliance. State University of Jakarta. 2014. Advisor: (1) Nuramalia Hasanah, SE.,M.Ak. (2) Dra. Etty Gurendrawati, SE.,Akt.,M.Si. This research aimed at analyzing the relationship between tax audit, behavioral control and rational attitude on tax compliance. The data type that used in this study was primer data, which is using quesioner as the instrument. This study data has taken from 400 individual tax payers who had registered theirself at KPP X located in Central Jakarta. Data analytical method that was used in this study are classical assumption test, multiple linear regression analysis, partial test (t), simultaneous test (f) and R2. The result of hypotheses tested shows that tax audit, behavioral control and rational attitude are partially influenced tax compliance. And for the f test, tax audit, behavioral control and rational attitude variable are simultaneously affected tax compliance. The result of R2 showed that the three independent variables used in this study were able to explain the variability of the dependent variable by 43.1%.

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