CD Skripsi
Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak, Sosialisasi Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Padawajib Pajak Umkm Yang Terdaftar Di Kpp Pratama Pekanbaru Senapelan)
This study aimed to analyze the effect caused by the variable taxpayer awareness, understanding of taxpayer, tax socialization, and tax penalties on tax compliance. This study used purposive sampling with 93 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS 20. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable tax compliance. Partial regression test (t test) showed that tax awareness and tax socialization have a partial effect on the tax compliane, while understanding taxpayers and tax penalties have not partial effect on taxpayer compliance. The magnitude of the effect caused by Adjusted R² by four variables together against the dependent variable 81.8%while the remaining 18,2% is influenced by other variables not examined in this study.
Keywords: Taxpayer Awareness, Understanding Of Taxpayer, Tax Socialization, Tax Penalties, Tax Compliance.
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