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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Medical Journal of Indonesia Jurnal Geografi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Budimas : Jurnal Pengabdian Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Penelitian Geografi (JPG) JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Journal Indonesia Law and Policy Review (JILPR) Sidoluhur Sustainability (STPP) Theory, Practice and Policy Jurnal Penelitian dan Pengabdian Masyarakat Jotika Jurnal Pengabdian Masyarakat Bangsa El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jotika Research in Business Law Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika Jurnal Mitra Pengabdian Farmasi
Suhendro
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JRABA

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK Listyowati; Yuli Chomsatu Samrotun; Suhendro
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46057

Abstract

This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especiallyabout taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.
Co-Authors Abdurahman Abdurrahman Ade Pratiwi Susanty Adiprasetya Widyatama Afrita, Indra Agni Astungkara Ahmad Nubli Gadeng Aini Nur Hasanah Albanah, Rosa Ali, La Andrew Shandy Utama Arrasyid, Riko Arsita Fajria Hidayati, Dimas Ilham Rois, Purnama Siddi Aswin AZZAHROH, FATIMAH Bambang Mursito Bambang Supriyatno Cut Meurah Badriatun Nufus Daska Azis Dede Rohmat Desvi Nurdiana Nabila Fitrianingrum Devie Rachmat Ali Hasan Rifaie Dewi, Crismonika Anggun Kusuma Djer, Mulyadi Muhammad Doni, La Dyah Dwi Nugraheni Endang Masithoh Wahyuni Endang Masitoh Endang Masitoh Wahyuningsih Endang Masitoh, Endang Fajri, Rosa Nikmatul Febri, Yossyca Febri Damayanti Fitrianingrum, Desvi Nurdiana Nabila Haq, Miftahul Hartinawanti, Hartinawanti Hendra Titisari, Kartika Ihsan, Haikal Iskandar, Adhi Teguh Perma Joedo Prihartono Kartika Hendra Titisari Kautsar, Ahmad Listyowati M Hafizul Furqan M. Rafi Mirza Desfandi Muhammad Al-Farisy Najib Advani Nur Laila Eka Sari Nur, Rahmaniyah Nur Safitri Nurddin, Dina Firliana Nurhayati Nurhayati Purnama Siddi Puspitasari, Nita Mayam Putri, Dhiya Ulhaq Riyan Rahmadhany, Anisa Rahmilia Hadiyani Regia Rolanta Retno Rahayu Riana R Dewi Riana Rachmawati Dewi Risma Kerina Kaban, Risma Kerina Rizka Dewantara Salaste, Ibel Saleh, Yazid Santoso, Dewi Irawati Soeria Sari Kurniati Shinta Shillviana Rahmawati Siddi, Purnama Sinta Bella Siti Nurlaela Sri Lestari Sugeng Widodo Suparwi Sutjipto, Fiolita Indranita Tetty Yuniati Thowiyatun Nadziroh Tri Prastiyo Agung Nugroho Tupari Utami, Rahma Kurnia Sri Yan Aditiya Pratama Yuli Chomsatu Yuli Chomsatu Samrothun Yuli Chomsatu Samrotun Yunika, Amanda