Jurnal Bisnis dan Akuntansi
Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi

KEPATUHAN PELAPORAN WAJIB PAJAK (STUDI KASUS DI JAKARTA BARAT DAN TANGERANG)

MERRY SUSANTI (Fakultas Ekonomi Universitas Tarumanagara Jakarta)
SOFIA PRIMA DEWI (Fakultas Ekonomi Universitas Tarumanagara Jakarta)
SUFIYATI SUFIYATI (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
08 May 2018

Abstract

The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.

Copyrights © 2017






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...