PENGARUH FAKTOR-FAKTOR EKSTERNAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR PELAYANAN PAJAK PRATAMA PATI
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Institusion
Universitas Muria Kudus
Author
pamungkas, arif dedy
Subject
Teori dan praktek pendidikan
Datestamp
2015-01-06 02:45:51
Abstract :
This study aims to analyze the effects of consciousness pay taxes, knowledge and understanding of tax laws, the perception of the tax system, quality of service, service tax penalties and tax authorities, the level of individual taxpayer compliance. Sample of 100 respondents was selected by convenience sampling techniques in environmental STO Starch. Data obtained by distributing questionnaires. Data were analyzed using multiple linear regression, and hypothesis test was used to determine t, and F test The analysis shows the value of Adjusted R2 of 0.614. It showed that the percentage contribution of the effect of independent variables (taxes awareness, knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, quality of service, service tax penalties and tax authorities) on the dependent variable (level of individual taxpayer compliance) by 61 , 4%.
This study aims to analyze the effects of consciousness pay taxes, knowledge and understanding of tax laws, the perception of the tax system, quality of service, service tax penalties and tax authorities, the level of individual taxpayer compliance. Sample of 100 respondents was selected by convenience sampling techniques in environmental STO Starch. Data obtained by distributing questionnaires. Data were analyzed using multiple linear regression, and hypothesis test was used to determine t, and F test The analysis shows the value of Adjusted R2 of 0.614. It showed that the percentage contribution of the effect of independent variables (taxes awareness, knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, quality of service, service tax penalties and tax authorities) on the dependent variable (level of individual taxpayer compliance) by 61 , 4%.
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