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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Rr Anggita Kususmaswara
Pegawai Swasta dan Pemerhati Masalah Perpajakan
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CENGKARENG) Rr Anggita Kususmaswara; Y. Agus Bagus Budi N
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22586.678 KB) | DOI: 10.25105/jipak.v6i1.4479

Abstract

This study tried exploring whether factors such as equality, tax penalties and fines, self assessment system and public trust to government can influence compliance (tax) significantly for individual resident taxpayers. In term of state budget, corporate taxpayers has long been a high concernfrom the government. This is not a mistake. But this is also an indication that the government has not made comprehensive framework on how to attract individuals becoming taxpayers. Even the study found the relationship between the factors tested toward the compliance (tax), the government should keep in mind that there are many factors that must be considered and studied thoroughly.
Co-Authors Y. Agus Bagus Budi N