SMART BUSINESS JOURNAL
Vol 1, No 1 (2016): Business Invention, Volume 1, Nomor 1, April 2016

PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KEWAJIBAN PENGUSAHA TOKO ALAT BANGUNAN DALAM MELAPORKAN PAJAK PENGHASILAN

Kristisia, Lilianda (Unknown)
dinur, Hairud (Unknown)



Article Info

Publish Date
27 Oct 2016

Abstract

The purpose of study was to examine the effect of tax knowledge (x1) and tax compliance obligations (x2) employers liability store building tool inreporting income tax (Y) in Banjarmasin utara. This research used a quantitative approach. sample taken from shopkeepers building tools in kecamatan Banjarmasin utara. The number of shopkeepers is 44 employer by using sample random sampling. of data collection using questionnaires and data analysis technique that used multiple regression. The result of examination partially the tax knowledge (x1) significant effect on employers store building tool in reporting income tax in Banjarmasin utara the influence 83.0% and tax compliance obligations (X2) of the employer significant effect on store building tool in reporting income tax in kecamatan Banjarmasin utara. It can be concluded there are significant tax knowledge and taxpayer compliance against employers liability tools to store a building in kecamatan Banjarmasin utara partially reported income tax. While simultaneous there are significant tax knowledge and tax compliance knowledge taxpayer substantially influence 94,5%, while 5,5% is the influence of other variables not examined in this study. Regression equation forned is Y= -576 - 0,616(X1) + 0,183(X2) + e.

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Journal Info

Abbrev

jiabi

Publisher

Subject

Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Smart Business Journal aims to disseminate and provide information to related parties in the field of Business Administration. This journal presents manuscripts in the fields of Human Resource Management, Marketing, Information and Technology, Finance and ...