Institusion
Universitas Wijaya Kusuma Surabaya
Author
Putriani, Agnes Chintya Eka
Subject
HF5601 Accounting
Datestamp
2018-03-29 08:18:37
Abstract :
This research is aimed to find out the influence of knowledge tax amnesty, taxpayer awareness, and tax fine towards Personal Taxpayer Compliance. The data analysis used in this research is through doubled linier regression analysis. The sample of this research is taken using random sampling method, in which 94 respondents of KPP Pratama Surabaya Genteng are participated. The research data is gotten through 1-5 likert scale questionnaire then analyzed using doubled linier regression assisted by SPSS program. The result of this research shows that simultaneously or independent variable F test influence the dependent variable in 0,000. Partially through (t test), on the other hand, the independent variables which influence to Personal Taxpayer Compliance are knowledge tax amnesty in 0,037 and Taxpayer Awareness in 0,000. The only factor does not give any influence towards Personal Taxpayer Compliance is Tax Fine.
Keywords : Knowladge Tax Amnesty, Taxpayer Awareness, Tax Fine, and Personal Taxpayer Compliance