CD Skripsi
Faktor-Faktor Yang Mempengaruhi Kepatuhan Menyampaikan Surat Pemberitahuan (Spt) Pada Wajib Pajak Pegawai Negeri Sipil (Studi Kasus Pada Wajib Pajak Yang Berprofesi Sebagai Dosen Di Universitas Riau)
This study aimed to examine the effect of compliance submitted a notification (SPT) on the taxpayer civil servants. The object of this research is the individual taxpayer civil servants (SPT) who works as a lecturer at the university of riau. The independent variable in this study is the taxpayer awareness, knowledge and understanding of the tax in law, the good perception on the effectiveness of tax system, the confidence in the government and legal system, the ease in filling SPT. The dependent variable of this study was delivered a notice of SPT compliance. The result of the study showed that the awareness of tax obligatory, the knowledge and understanding of the tax regulations, good perception for the effectiveness of tax system, the easiness in fulfill the SPT, those are were influencedin delivery of notification letter (SPT). The result of the study also showed that the confidence of the system government and the amercement was not influenced in delivery of notification letter (SPT). The result of R2 was 56% can explained all the independents variable to dependent variable, while the remaining 44% was explained by the other independent variables does not examined in this study.Keywords: the awareness, the a knowledge and understanding, perception, confidence and easiness.
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