Pengaruh Kesadaran Wajib Pajak, Penerapan e-Tax dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Yang Menjalankan Usaha Restoran Di Kota Palembang)
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Institusion

Universitas Katolik Musi Charitas

Author

Tryadi, Tommy

Subject

L Education (General) 

Datestamp

2020-09-02 05:18:51 

Abstract :
This study aims to examine the effect of awareness of taxpayers, the application of e-Tax, and tax sanctions on taxpayer compliance that runs a restaurant business in the city of Palembang. The theory used in this research is Theory Planned Behavior. The population in this study were all restaurant taxpayers registered with the Palembang City Regional Tax Management Agency (BPPD) who had implemented the use of e-Tax, amounting to 388 taxpayers. The determination of the sample in this study used a purposive sampling method so that as many as 70 restaurants were obtained. The data analysis technique used is multiple linear regression analysis. The results showed that the variable of taxpayer awareness and the application of e-Tax had no effect on taxpayer compliance, while the variable of tax sanctions affected taxpayer compliance. 

File :
EA-2020-1621079-cover.pdf
EA-2020-1621079-abstract.pdf
EA-2020-1621079-complete.pdf
EA-2020-1621079-summary_id.pdf
EA-2020-1621079-tableofcontent.pdf
EA-2020-1621079-chapter1.pdf
EA-2020-1621079-chapter2.pdf
EA-2020-1621079-chapter3.pdf
EA-2020-1621079-chapter4.pdf
EA-2020-1621079-conclusion.pdf
EA-2020-1621079-reference.pdf
EA-2020-1621079-attachment.pdf