Forum Ilmiah Pendidikan Akuntansi (FIPA)
Vol 8, No 1 (2020): FIPA 14

TINJAUAN SISTEM DAN PERATURAN PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK ORANG PRIBADI

Julia Fachni Fadlilillah (Universitas PGRI Madiun)
Satrijo Budiwibowo (Universitas PGRI Madiun)
Juli Murwani (Universitas PGRI Madiun)



Article Info

Publish Date
21 Oct 2020

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh sistem perpajakan dan peraturan perpajakan terhadap minat membayar pajak orang pribadi KPP Madiun. Data diperoleh dengan cara menyebarkan kuesioner pada Wajib Pajak Orang Pribadi (WP OP) sebagai karyawan swasta. Nonprobility sampling digunakan sebagai teknik pengambilan sampel dalam penelitian ini. Penelitian memberikan hasil terdapat pengaruh sistem perpajakan dan peraturan perpajakan terhadap minat membayar pajak orang pribad. Semakin baik sistem berjalan dan semakin WP memahami peraturan maka akan meningkat minat WP OP untuk membayar pajak.ABSTRACT This study aims to determine the effect of the taxation system and tax regulations on the interest in paying personal tax on KPP Madiun. Data is obtained by distributing questionnaires to individual taxpayers (WP OP) as private employees. Nonprobility sampling was used as a sampling technique in this study. Research provides results that influence the tax system and tax regulations on the interest in paying personal tax. The better the system runs and the more WP understands the rules, the more interested the WP OP will be to pay taxes.

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Journal Info

Abbrev

FIPA

Publisher

Subject

Education Social Sciences

Description

The proceedings contain papers in the field of accounting science and education that have been presented in Forum Ilmiah Pendidikan Akuntansi or Scientific Forum on Accounting Education (FIPA). This forum not only contains paper presentations, but also seminars with competent speakers in accounting ...