CD Skripsi
Pengaruh Pengetahuan Pajak, Sanksi Pajak, Insentif Pajak, Tarif Pajak Dan Motivasi Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Di (Kp2kp) Pasir Pengaraian Kabupaten Rokan Hulu)
ABSTRACT
This study is to examine the effect of tax knowledge, tax sanctions, tax incentives,
tax rates and taxpayer motivation on taxpayer compliance. Empirical study of
corporate taxpayers in (KP2KP) Pasir Pengaraian, Rokan Hulu Regency. In this
study, the sample population was 93 corporate taxpayers registered in (KP2KP)
Pasir Pengaraian, Rokan Hulu Regency. Sampling using convenience sampling
method. The data analysis used in this study uses multiple linear regression
analysis model where Tax Knowledge, Tax Sanctions, Tax Incentives, Tax Rates
and Taxpayer Motivation are independent variables and Taxpayer Compliance is
the dependent variable. The hypothesis test used is a partial test or t test. The
results of this study conclude that Tax Knowledge, Tax Sanctions, Tax Incentives,
Tax Rates and Taxpayer Motivation have an effect on Taxpayer Compliance.
Keywords:Taxpayer Compliance,Tax Knowledge, Tax Sanctions, Tax Incentives,
Tax Rates and Taxpayer Motivation.
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