PENGARUH KEBUTUHAN MEMILIKI NPWP, KEMUDAHAN DALAM PERPAJAKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru)

Lega Bestari
Yessi Mutia Basri
Rheny Afriana Hanif

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Vol 2, No 1 (2015): Wisuda Februari 2015

This study aimed to examine the effect caused by the need to have a TIN , convenience in taxation , taxpayers understanding to the ownership TIN. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20 .The results of the testing that has been done , that factor does not affect the need to have a TIN to ownership variables NPWP . While the convenience in taxation factor and tax payers understanding factors affect the ownership TIN variables.Keywords : Needs to have a TIN , convenience in taxation , and understanding taxpayars, ownership taxpayer identification number (TIN)