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Journal : Jurnal Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK DOSEN TETAP UNIVERSITAS TARUMANAGARA DI JAKARTA Keni Keni, Sofia Prima Dewi,
Jurnal Akuntansi Vol 16, No 3 (2012): September 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i3.710

Abstract

The purpose of this research is to examine the effect of taxpayer awareness, knowledge and understanding of tax laws, perceptions of the effectiveness of the tax system   and   the   willingness   to   pay   taxes   on   taxpayer   reporting   compliance Tarumanagara University lecturer in Jakarta. Data analysis of 104 respondents conducted with the help of PASW Statistics program version 18.00. The results showed that knowledge and understanding of tax laws and the willingness to pay taxes have a significant effect on taxpayer compliance reporting while the taxpayer awareness and perceptions of the effectiveness of the tax system does not have a significant impact on taxpayer compliance reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK DOSEN TETAP UNIVERSITAS TARUMANAGARA DI JAKARTA Sofia Prima Dewi, Keni Keni
Jurnal Akuntansi Vol. 16 No. 3 (2012): September 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i3.710

Abstract

The purpose of this research is to examine the effect of taxpayer awareness, knowledge and understanding of tax laws, perceptions of the effectiveness of the tax system   and   the   willingness   to   pay   taxes   on   taxpayer   reporting   compliance Tarumanagara University lecturer in Jakarta. Data analysis of 104 respondents conducted with the help of PASW Statistics program version 18.00. The results showed that knowledge and understanding of tax laws and the willingness to pay taxes have a significant effect on taxpayer compliance reporting while the taxpayer awareness and perceptions of the effectiveness of the tax system does not have a significant impact on taxpayer compliance reporting.
Co-Authors Ai Ping Teoh Alex Santana Alexandra Fenetta Alvin Putra Winata Anastasia Kristinawati Anastasia Silvi Andrea Anthony Halim Bella Sutanto Burmansah Burmansah Caecelia Cynthia Limanan Callista Callista Calvin Johari Chandra Yudha Cahyadi Christian Halim Christopher Edbert Ang Clarence Clarence Clarissa Cynthia Cynthia Delvin Valentino Agustinus Edi Surya Negara Evelina Larisa Sidharta Fidelius Marlfel Fidelius Marlfel Fincent Sutanto Fransisca I. R. Dewi Fransisca Iriani Roesmala Dewi Gaus Gunawan Halbert Kurniadi Helen Veronica Hendra Wijaya Hendro Hendro I Made Genta Wedangga Ika Nurul Febrianti Ivan Adrian Jacky Sona Putra Jap Tji Beng Jimmy Jap JONATHAN WILSON CHANDRA Jorken Jorken Juliana Juliana Kanto Kanto Kristian Wibisono Leonardo Lantang Leonardo Tan Marlyn Marlyn Martono Martono Meilia Japiana Meilia Japiana Michael Finley Mira Bella Mirtsa Zahara Hadi Nicco Dhitya Arya Winata Nicholas Wilson Nico Michael Bryan Nina Perlita Paulina Kristiani Purnama Dharmawan Rafaela Winata Rasji Rasji Rian Tanjung Rita Markus Idulfilastri Rita Markus Idulfilastri Sherly Sherly Sherly Sherly Silvia Agustina SOFIA PRIMA DEWI Solikhah, Nafiah Sri Tiatri Sri Tiatri Sri Wulandari Stanly Hidajat Sudarman Kosasih Tan, Pauline H. Pattyranie Theophilus Alpha Kristiawan Valentino Wijaya Valentino Wijaya Vanya Dwi Nanda Vellisa Yolanda Verena Sandra Esmeralda Vincent Vincent Vinka Vanlia Sianata VITA BRILIANA Wei Kiong Wendy Olivia Suherli Willi Nathanael Febrian Winnie Winnie Wulan Purnama Sari Yohanes Nuhadriel