PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PAJAK, DAN KEPERCAYAAN KEPADA OTORITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA SUKOMANUNGGAL
Total View This Week0

Institusion

Universitas Bhayangkara Surabaya

Author

Ayu apriliya, Chofifah dwi

Subject

Tax 

Datestamp

2024-07-31 04:00:06 

Abstract :
This research aims to determine and analyze the effect of understanding taxation, tax sanctions, and trust in the tax authorities on individual taxpayer compliance both partially and simultaneously using primary data. Primary data was obtained by distributing questionnaires to individual taxpayers at KPP Pratama Surabaya Sukomanunggal. By using the SPSS 25 application, data were analyzed using multiple linear regression analysis. The results of the analysis are: (1) understanding of taxation has a significant positive effect on individual taxpayer compliance (2) tax sanctions have a significant negative effect on individual taxpayer compliance (3) trust in tax authorities has a positive effect on individual taxpayer compliance but not significant (4) understanding of taxation, tax sanctions, and trust in the tax authorities simultaneously have a significant effect on individual taxpayer compliance 

File :
SKRIPSIChofifahD.A.A(1912311025).pdf