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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Eko Hadi Siswanto
STIE Ahmad Dahlan Jakarta
Economics, Econometrics & Finance

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Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang Eko Hadi Siswanto; Rachmi Septia Yustikasari
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.77

Abstract

The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.
Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan Eko Hadi Siswanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.154

Abstract

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
Co-Authors Rachmi Septia Yustikasari