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All Journal Diponegoro Journal of Accounting Students´ Journal of Accounting and Banking Edukasi Kultura Pharmacon Jurnal Kesehatan Gigi SURABAYA PHYSICAL MEDICINE AND REHABILITATION JOURNAL Jurnal Pengabdian kepada Masyarakat Medical Sains : Jurnal Ilmiah Kefarmasian
Nurul Kusuma Wardani
Department Of Physical Medicine And Rehabilitation, Faculty Of Medicine, Universitas Airlangga, Dr. Soetomo Academic General Hospital, Surabaya, East Java, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI PELAKU USAHA KECIL MENENGAH Nurul Kusuma Wardani, 08.05.52.0091; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The study aimed to determine the factors that influence compliance of taxpayers pay tax stamps individual who has the Small and Medium Enterprises that located in the region of West Semarang. That research used primer data was acquired by distributing the questionnaires. Questionnaires are distributed as many as 100 respondents, the distribution method using accidental sampling method.The test results show that understanding and awareness of tax payers, and a good perception on the effectiveness of the tax system positive significanty influenced the taxpayer compliance, but perception of good against the council tax did not influence the taxpayer compliance.Keywords: Compliance taxpayer, paying tax awareness, understanding of the regulation taxation, the perception of the service tax authorities, the perception of the effectiveness of the taxation system.
Co-Authors Andriati Andriati Ani Subekti Anis Oki Tyassetya Cahyani Nuswandari Desi Saputri Emelda Erni Mardiati Indira Djanuarti Lestari, Tri Mahfud, Mahfud Masduchi, Reni Hendrarati Mirzaliana Mirzaliana Moch.Saiful Bachri Ratih Devi Alfiana Taufan Hartawan Wahyuningsih Wahyuningsih