Jurnal Pajak dan Keuangan Negara (PKN)
Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA

FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU MELALUI PENDEKATAN PERILAKU

Yoda Mustikasasti, Elvanes (Unknown)
Usman, Fadlil (Unknown)



Article Info

Publish Date
01 Sep 2019

Abstract

This research is a survey conducted on taxpayers with specific gross circulation in the area of KPP Pratama Pondok Aren. The title of this research is "Factors Affecting Taxpayer Compliance with Specific Gross Circulation Through Behavioral Approach (Case Study at KPP Pratama Pondok Aren)".This study aims to determine the factors that influence taxpayer compliance with specific gross circulation according to PP 46 Tahun 2013.Sampling using simple random sampling with the Slovin method. From the calculation results obtained the number of samples is 100 respondents. The analytical tool in this study is multiple regression analysis which is used to see the factors that influence taxpayer compliance with specific gross circulation according to PP 46 Tahun 2013.The results of this study indicate that there are two factors that influence taxpayer compliance with spesific gross circulation according to PP 46 of 2013, namely attitude and religiosity.

Copyrights © 2019






Journal Info

Abbrev

pkn

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Pajak dan Keuangan Negara (PKN) is a place for publishing research results with the scope of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, ...