CD Skripsi
Pengaruh Tingkat Pendapatan, Kewajiban Moral, Sistem Administrasi Perpajakan, Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb) (Studi Pada Wajib Pajak Pbb Di Kabupaten Bengkalis)
The study aims to examine the effect of income levels, moral obligations, tax administration systems, and tax audits of tax payer compliance in paying land and building taxes in Bengkalis Regency. The populations in this study was the United Nations Taxpayer PBB who was chosen by purposive sampling technique. A total of 100 respondents participated in this study. Data of this study uses primary data directly throught questionnaire and analyzed using SPSS for windows version 20. The data were analyzed to test hypothesis using multiple linear regression analysis approach. The result of the research conducted show that the income level has no effect t hitung -1.675 < t tabel 1.988, moral obligation has effect t hitung 2.257 > t tabel 1.988, tax administration system has no effect t hitung -0.103 < t tabel 1.988, and tax audit has effect t hitung 2.171 > t tabel 1.988 of tax payer compliance in paying land and building tax in sig. t < 0.05.Keywords: Income Level, Moral Obligation, Tax Administration System, Tax Audit, Tax Compliance
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