PENGARUH KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK DAERAH JAKARTA BARAT (STUDI KASUS TERHADAP WAJIB PAJAK RESTORAN DAERAH JAKARTA BARAT)

K, Margaretha Tiara (2012) PENGARUH KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK DAERAH JAKARTA BARAT (STUDI KASUS TERHADAP WAJIB PAJAK RESTORAN DAERAH JAKARTA BARAT). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Margaretha Tiara K., 2011: Effect of Tax Compliance and Knowledge Against West Jakarta Local Tax Revenue (Case Study Taxpayers Against Local Restaurants in West Jakarta). Promoters team; Tresno Ekajaya, SE.M.Akt, Dian Citra Aruna, SE, M.Si Regional autonomy is the answer to the tendency of centralization of planning and management of development resources that are less effective unyuk encourage the development of human resource potential, economic resources and community participation. So that the area should be able to manage and administer its own affairs in accordance with existing regulations included in the search for sources of local revenue that is often referred to as revenue to support the activities of financing and implementation of regional development. One component of PAD in the specification of local tax revenue is a restaurant tax. Increasing number of media serving info-culinary tour, this indicates an increasing development of the restaurant and did not rule encourages the emergence of new restaurants. So with the growing number of restaurants also increased taxpayer means an existing restaurant, will indirectly increase local tax revenues. But sometimes the theory with reality is not the same if not supported by taxpayer compliance and knowledge of the restaurant. This is due to the self assessment system that makes the taxpayer actively to calculate, report and pay their own taxes payable. Broadly speaking the purpose of this study were: (1) determine the effect of taxpayer compliance of regional tax revenues (2) determine the effect of knowledge of taxation of taxpayers to local tax revenues. The unit of analysis is the area of West Jakarta, namely: Kalideres, Cengkareng, Grogol Petamburan Palmera, Kembangan, Taman Kebon Jeruk and Sari. Observarsi unit is 66 respondents consisting of 17 restaurant owner, 23 finance staff restaurant, 16 heads the restaurant manager, restaurant manager of 10 stores. This research method is to use a descriptive analysis and the validity and reliability. The results of hypothesis testing indicate: (1) taxpayer compliance has no effect on local tax revenues, t table (1.630) <t count (1,669) (2)pengetahuan taxpayer tax effect on tax revenues daerah,t (2,483)> table t count (1.669) (3) taxpayer compliance simultaneous effect on local tax revenues.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Ekajaya, SE., M.Akt. Pembimbing II: Dian Citra Aruna, SE., M.Si.
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)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 12 Mar 2018 08:24
Last Modified: 12 Mar 2018 08:24
URI: http://repository.fe.unj.ac.id/id/eprint/3740

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