FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI

SAFITRI, NEVENTARI (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NEVENTARI SAFITRI. The Factors That Affecting Willingness to Pay Taxes for Individual Taxpayers. Faculty of Economics, State University of Jakarta, 2020. This study aims to determine the effect of perception effectiveness of the tax system, knowledge and understanding of tax regulations, tax sanction, and the service quality of tax authority on willingness to pay tax for individual taxpayers. The period in this study is 2020. This study uses primary data through the distribution of questionnaires to individual taxpayers who lives in DKI Jakarta. The sampling technique used in this study is Nonprobability Sampling with purposive sampling method. The sampel size used by researchers refers to the theory of Roscue (1975) which says a minimum sample size of 10x is greater than the number of variables is as many as 50 respondents and the number of samples obtained was 87 respondents. The research method used is multiple linear regression analysis and the program used by SPSS 21. The results of the study show that perception effectiveness of the tax system and knowledge and understanding of tax regulations have a significant effect on willingness to pay taxes for individual taxpayers, while tax sanction and the service quality of tax authority does not have an affect on willingness to pay tax for individual tax payers. Keywords: perception effectiveness of the tax system, knowledge and understanding of tax regulations, tax sanction, the service quality of tax authority, willingness to pay tax for individual tax payers

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. Indra Pahala, S.E., M.Si Pembimbing II: Santi Susanti, S.Pd., 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: Budi Siswanto
Date Deposited: 30 Sep 2020 04:01
Last Modified: 30 Sep 2020 04:01
URI: http://repository.fe.unj.ac.id/id/eprint/9261

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