PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, PEMAHAMAN WAJIB PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 4 AYAT (2)

SALWA, ANI (2019) PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, PEMAHAMAN WAJIB PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 4 AYAT (2). S1 thesis, Fakultas Ekonomi.

	Text Cover.pdf Download (772kB)
	Text Table_Of_Content.pdf Download (373kB)
	Text Chapter1.pdf Download (314kB)
	Text Chapter2.pdf Restricted to Repository staff only Download (412kB)
	Text Chapter3.pdf Download (446kB)
	Text Chapter4.pdf Restricted to Repository staff only Download (909kB)
	Text Chapter5.pdf Download (192kB)
	Text Bibliography.pdf Download (422kB)

Abstract

ANI SALWA. The Influence of The Implementation of Government Regulation No. 23 Year 2018, Taxpayer Understanding and Taxpayer Compliance on The Income Tax of Article 4 (2). Thesis, Jakarta: Faculty of Economics, State University of Jakarta, 2019. This research was conducted to find empirical evidence on The Implementation of Government Regulation No. 23 Year 2018, Taxpayer Understanding and Taxpayer Compliance on Income Tax of article 4 (2). This research uses primary data with the personal taxpayers who was listed in Tax Office of Pulogadung. The samples using 120 respondents with the Simple random sampling method and analyzed by SPSS Version 23. This research uses multiple linear regression analysis methods to test the hypothesis at 5% of significant level. Based on the results of the analysis, it can be concluded that implementation of government regulation No. 23 Year 2018 and taxpayer compliance have significant effect on the income tax of article 4 paragraph 2, while taxpayer undestanding has no effect on the income tax of article 4 paragraph 2. In additionally, the implementation of government regulation No. 23 Year 2018, taxpayer understanding and taxpayer compliance have simultant effect and significant to the tax re of article 4 (2). Keywords: The implementeation of government Regulation No. 23 Year 2018, taxpayer understanding, taxpayer compliance, income tax article 4 (2).

Actions (login required)

View Item