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All Journal Journal of Islamic Accounting and Tax (JIATAX)
Ninik Khuzaimah
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Economics, Econometrics & Finance

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Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Ninik Khuzaimah; Sigit Hermawan
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.413 KB) | DOI: 10.30587/jiatax.v1i1.447

Abstract

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.
Co-Authors Sigit Hermawan