Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar

Oktaviani, Ristiana (2014) Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to know whether tax audit, tax sanction and tax knowledge have a significant impact on SME’s tax payer’s compliance either partially or simultaneously. Data were obtained from questionnaires completed by respondents listed in Taxation Office KPP Pratama Karanganyar in Central Java. A total of 95 questionnaires were returned in complete condition and can be processed. Using multiple regression techniques, the result shows that the tax audit significantly influence SME’s tax payer compliance. Tax sanction and tax knowledge does not significantly affect the tax compliance of SME.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: tax audit, tax sanction and tax knowledge
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Ari Fatmawati
Date Deposited: 08 Oct 2014 08:09
Last Modified: 08 Oct 2014 09:16
URI: http://eprints.ums.ac.id/id/eprint/30344

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