PENGARUH PEMAHAMAN AKUNTANSI PAJAK, PEMERIKSAAN PAJAK, KEJELASAN UNDANG – UNDANG PERPAJAKAN, DAN FILSAFAT NEGARA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA JATINEGARA JAKARTA TIMUR)

Nugroho, Lucky (2012) PENGARUH PEMAHAMAN AKUNTANSI PAJAK, PEMERIKSAAN PAJAK, KEJELASAN UNDANG – UNDANG PERPAJAKAN, DAN FILSAFAT NEGARA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA JATINEGARA JAKARTA TIMUR). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Lucky Nugroho, 2012; Effect Of Understanding Tax Accounting, Auditing Taxation, Clarity Law Taxation - Law Compliance and Philosophy Of The State of the Individual Tax Payers. In general, the purpose of this study were: 1) To determine the effect of tax accounting understanding of taxpayer compliance, 2) To determine the effect of tax audits and taxpayer compliance, 3) To determine the effect of the clarity of legislation the tax law to taxpayer compliance, 4 ) To determine the influence of philosophy of the State of taxpayer compliance, 5) Examining the empirical understanding of tax accounting, tax audit, the clarity of legislation - the tax law and philosophy states of taxpayer compliance. This study presents an empirical test again using the purposive sampling as a technique of data collection by taking a sample of individual taxpayers who enrolled in the Tax Office Primary Jatinegara. Data analysis is done using multiple linear regression method. The results indicate that effect of understanding tax accounting is significant 0.392 of Tax Compliance, Auditing Taxation is significant 0.236 of tax compliance , Clarity Acts is significant 0.225 of Tax Compliance, Philosophy of the State is significant 0.331 of Tax Compliance . The conclusion that in the can that with sufficient understanding of the tax accounting required the tax compliance rate will be high. Advice of researchers should be to add another variable that can affect taxpayer compliance.

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