Pengaruh Kemanfaatan NPWP, Lingkungan Sosial dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan
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Institusion
Universitas Katolik Musi Charitas
Author
., Natalia
Subject
K Law (General)
Datestamp
2021-06-29 09:05:02
Abstract :
This study aims to determine whether the benefits of NPWP, social environment and moral obligations have a positive influence on non-employee individual taxpayer compliance. The theory used in this research is attribution theory. The sampling technique was using purposive sampling method. The population is individual non-employee taxpayers, while the sample is non-employee individual taxpayers who work as architects and distributors of multi-level marketing in the city of Palembang. The data analysis technique used multiple regression test. The results obtained indicate that the benefits of NPWP and moral obligations have a positive effect on the compliance of individual non-employee taxpayers, while the social environment does not affect the compliance of individual non-employee taxpayers. Key words: NPWP benefit, social environment, moral obligation, non-employee individual taxpayer compliance.
This study aims to determine whether the benefits of NPWP, social environment and moral obligations have a positive influence on non-employee individual taxpayer compliance. The theory used in this research is attribution theory. The sampling technique was using purposive sampling method. The population is individual non-employee taxpayers, while the sample is non-employee individual taxpayers who work as architects and distributors of multi-level marketing in the city of Palembang. The data analysis technique used multiple regression test. The results obtained indicate that the benefits of NPWP and moral obligations have a positive effect on the compliance of individual non-employee taxpayers, while the social environment does not affect the compliance of individual non-employee taxpayers. Key words: NPWP benefit, social environment, moral obligation, non-employee individual taxpayer compliance.
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EA-2021-1721049-cover.pdf
EA-2021-1721049-abstract.pdf
EA-2021-1721049-complete.pdf
EA-2021-1721049-summary_id.pdf
EA-2021-1721049-tableofcontent.pdf
EA-2021-1721049-chapter1.pdf
EA-2021-1721049-chapter2.pdf
EA-2021-1721049-chapter3.pdf
EA-2021-1721049-chapter4.pdf
EA-2021-1721049-conclusion.pdf
EA-2021-1721049-reference.pdf
EA-2021-1721049-attachment.pdf
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