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Journal : Jurnal Akuntansi Indonesia

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK Rahayu, Dewi Pudji
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.17-25

Abstract

The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta Kebayoran Dua Tax Office. Results of this research are that tax knowledge of tax payers, tax spent tranparency, and tax fairness have significant effect toward voluntary compliance partially and together.