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Miftah Faiz Ali Ramdhani
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Jurnal Ilmiah Niagara
Published by Sekolah Tinggi Ilmu Administrasi Banten
ISSN : 1997293x     EISSN : 28075439     DOI : https://doi.org/10.55651/niagara.v16i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The Scientific Journal of NIAGARA has reviewed and assessed the practice of public administration and Commerce Administration at the local, regional, national and international levels which are directed at managing the development process in low- and middle-income countries. It pays special attention to the investigation of the management of all phases of formulation, implementation and evaluation of public policies that have interests and interests outside of a particular government and state.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 11 Documents
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Search results for , issue "Vol 8 No 1 (2016): Jurnal Ilmiah Niagara, Vol 8 No 1 Juni 2016" : 11 Documents clear
PENGARUH KEPERCAYAAN, MORAL DAN KEKUASAAN PEMERINTAH TERHADAP TINGKAT KEPATUHAN PAJAK DAN PENGGELAPAN PAJAK PADA KPP PRATAMA KEBON JERUK DUA Wisnu Saputra Wisnu Saputra; Andi Andi
NIAGARA Scientific Journal Vol 8 No 1 (2016): Jurnal Ilmiah Niagara, Vol 8 No 1 Juni 2016
Publisher : LPPM STIA Banten

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Abstract

The purpose of this study is to develop and test the effect of Trust, Tax Morale and Power of Authorities towards the level of Tax Compliance and Tax Evasion. This study uses a slippery slope framework assumptions in determining the tax compliance which consists of two dimensions : Trust and Power of Authorities. However, to further develop the framework slippery slope this study adds one independent variable is tax morale. The respondents in this study is an individual taxpayers certain employers who are registered as taxpayers in KPP Kebon Jeruk Dua. Methods of data collection in this study used a questionnaire using convenience sampling technique that is distributed to respondents. Data analysis techniques in this study using a statistical test SPSS version 20.The results of this study revealed that the variable of Trust, Tax Morale and Power of Authorities has a positive and significant effect on the level of tax compliance. The variable of Trust, Tax Morale and Power of Authorities has a negative influence and significant to Tax Evasion.

Page 2 of 2 | Total Record : 11

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