Jurnal Pajak dan Keuangan Negara (PKN)
Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE

PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

Arham, Amardianto (Unknown)
Cipta, Budhi Mulia (Unknown)
Novitasari, Ragil (Unknown)



Article Info

Publish Date
27 Mar 2020

Abstract

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

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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, ...