Image of Pengaruh Sosialisasi Perpajakan, Pemahaman Wajib Pajak, Persepsi Keadilan Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wpop Umkm Yang Terdaftar Di Kpp Pratama Pangkalan Kerinci)
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Pengaruh Sosialisasi Perpajakan, Pemahaman Wajib Pajak, Persepsi Keadilan Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wpop Umkm Yang Terdaftar Di Kpp Pratama Pangkalan Kerinci)

This study aims to find out about the effect of socialization taxation,
understanding of taxpayer, perception of justice and the utilization of information
technology on taxpayer compliance of individual MSMEs are registered at KPP
Pangkalan Kerinci. The method used in this research is descriptive quantitative
approach. The population in this study were MSMEs registered in KPP
Pangkalan Kerinci with a total sample of 99 respondents, where the number of
samples of this study was calculated using the Slovin formula. The sampling
technique used was purposive sampling using questionnaire media. The data
analysis technique used is multiple linear regression with the help of SPSS 21.0
software. From the test results that have been done, the trial shows the variables
that exist at this time, namely the socialization taxation has an effect on taxpayer
compliance with a significant value of 0.004 which is smaller than the probability
value of 0.05, understanding of taxpayer variable has a significant effect on
taxpayer compliance with a significant value of 0,000 that is smaller than the
probability value of 0.05, perception of justice variable has a significant effect on
taxpayer compliance with a significant value of 0.001 which is smaller than the
probability value of 0.05, while the utilization of information technology variable
has an effect on taxpayer compliance with a value of significant 0,000 which is
smaller than the probability value of 0.05.
Keywords: taxpayer compliance, socialization taxation, understanding of
taxpayer, perception of justice, the utilization of information technology

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0116)
02 03. 120 (0116)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0116)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0116)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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