Image of Pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan Pajak, Sanksi Perpajakan Dan Mekanisme Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Badan ( Studi Empiris Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Dumai)
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Pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan Pajak, Sanksi Perpajakan Dan Mekanisme Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Badan ( Studi Empiris Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Dumai)

ABSTRACT
The purpose of this research is to analyze the effect of taxpayer awareness, understanding of tax regulations, tax sanctions and tax payment mechanisms to the compliance of taxpayers. The sampel of research by 53 correspondences who are as taxpayers listed in KPP Pratama Dumai. The method of sampling using convenience sampling. The data were analyzed to test the hypothesis using the multiple linier regression analysis approach with SPSS version 24.0. The results of the research showed that taxpayer awareness have significant 0,002 < 0,05, H1 have a effect, understanding of tax regulation have significant 0,689 > 0,05, H2 not effect, tax sanctions have significant 0,499 > 0,05, H3 not effect, tax payment mechanism have significant 0,000 < 0,05, H4 have a effect. Taxpayer awareness have significant effect on taxpayer compliance. Understanding of tax regulations have not significant effect on taxpayer compliance. Tax sanctions have not significant effect on taxpayer compliance and Tax payment mechanisms have significant effect on taxpayer compliance. The result of determination coefficient Adjusted (R2) shows that the overall ability of independent variables to influence the dependent variable is 65,7%. While the remaining 34,3% influenced by other variables not included in this study.
Keywords: taxpayer compliance, taxpayer awareness, understanding of tax regulation, tax sanctions, and tax payment mechanisms

Ketersediaan
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Perpustakaan Universitas Riau 02 03 120 (0002)
02 03 120 (0002)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03 120 (0002)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi.,
Deskripsi Fisik
xiv, 66 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03 120 (0002)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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