Image of Pengaruh Faktor-Faktor Ekonomi Terhadap Kepatuhan Wajib Pajak: Persepsi Korupsi Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Badan Di Kota Pekanbaru)
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Pengaruh Faktor-Faktor Ekonomi Terhadap Kepatuhan Wajib Pajak: Persepsi Korupsi Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Badan Di Kota Pekanbaru)

This study aims to examine and analyze the effect of economic factors (tax complexity, probability detection, tax rate and audit tax) on tax payer compliance : perception corruption as mediating variable. The population of research is corporate tax payers in Pekanbaru City. There are 150 samples, sampling technique is probability sampling, data collection technique with survey using a quetionnaire. Types of research is quantitative descriptive, using multiple regression analysis and moderate regression analysis with satistical program assistance SPSS.17.
The results of the reaserch were, The probability of detection and tax rate affect tax payers compliance. the complexity of taxation and tax audit did not affect tax payers compliance. The result of regression the moderating variable indicate that perception corruption arn’t moderating variable.

Key word : Tax payer’s compliance, tax complexity, probability of detection, tax rate, audit tax and Perception of Corruption.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0027)
10 07. 219 (0027)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0027)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 109 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0027)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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