PENGARUH PENGETAHUAN DAN PEMAHAMAN WAJIB PAJAK,
KESADARAN WAJIB PAJAK, DAN LINGKUNGAN KELUARGA WAJIB
PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI
KANTOR PELAYANAN PAJAK PRATAMA GUBENG SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Anggraini, Seli
Subject
HF5601 Accounting
Datestamp
2020-04-20 05:14:41
Abstract :
Tax is one the regulations set by the Indonesia government to address the income generating communities. Compliance means submission or obedience in performing tax payments in accordance with the time specified. The purpose of this study is to determine the influence of knowledge andunderstanding of taxpayers, taxpayer awareness, and family environment taxpayers,compliance with individual taxpayers in the tax office pratama Gubeng Surabaya.The population taken this study is the personal taxpayer population registered inoffice tax service pratama Gubeng Surabaya. The data werw collected byquestionnaire method. The result of this study show that the first variable, knowlwdgeand understanding of taxpayers have a positive and significant impact on taxpayercompliance. The second variable of taxpayer awareness has a positive and significantinfluence on taxpayer compliance. While the third variable, the family environmentdoes not have a positive and significant impact on taxpayer compliance.
Tax is one the regulations set by the Indonesia government to address the income generating communities. Compliance means submission or obedience in performing tax payments in accordance with the time specified. The purpose of this study is to determine the influence of knowledge andunderstanding of taxpayers, taxpayer awareness, and family environment taxpayers,compliance with individual taxpayers in the tax office pratama Gubeng Surabaya.The population taken this study is the personal taxpayer population registered inoffice tax service pratama Gubeng Surabaya. The data werw collected byquestionnaire method. The result of this study show that the first variable, knowlwdgeand understanding of taxpayers have a positive and significant impact on taxpayercompliance. The second variable of taxpayer awareness has a positive and significantinfluence on taxpayer compliance. While the third variable, the family environmentdoes not have a positive and significant impact on taxpayer compliance.
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