JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374

THE EFFECT OF TAXATION COUNSELING TO TAXPAYER AWARENESS LEVEL IN TAX SERVICE OFFICE PRATAMA MANADO

Longdong, Natalia Angelia (Unknown)



Article Info

Publish Date
13 Jul 2015

Abstract

The changes of tax system from Official Assessment to Self Assessment, gives credence taxpayers to register, calculate, pay and report their own tax obligations. This study aimed to determine the effect of taxation  counseling to taxpayer awareness level in Tax Service Office ?Pratama? Manado (KPP Pratama Manado). The method used in this research is descriptive research survey to determine the effect of taxation  counseling to taxpayer awareness level in KPP Pratama Manado. The Multiple Linear Regression Analysis, used by the researcher to analyze the influence of independent variable to dependent variable. The survey result revealed the implementation of the taxation counseling does not affect  taxpayer awareness level in the KPP Pratama Manado. Suggested to KPP Pratama Manado to provide the taxation counseling periodically to the whole society so increase awareness of paying taxes. Keywords: taxation counseling, taxpayer awareness level  

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Journal Info

Abbrev

emba

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal EMBA merupakan terbitan berkala sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan dibidang ekonomi. Diterbitkan oleh Fakultas Ekonomi dan Bisnis Univeristas Sam Ratulangi Manado. Jurnal ini diterbitkan 4 kali setahun, sejak tahun 2012. Setiap artikel direview oleh ...