Widyawati, Fitri and , Drs. Muhammad Abdul Aris, M.Si (2016) Faktor-Faktor Yang Mempengaruhi Kerelaan Wajib Pajak Untuk Membayar Pajak Studi Empiris Pada Wajib Pajak yang Terdaftar di Kantor Pelayanan Pajak Pratama Sukoharjo. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aimed to test the consciousness of paying taxes, knowledge and understanding of the tax laws, and a good perception of the effectiveness of the tax system affect the willingness of taxpayers to pay taxes listed in STO Sukoharjo. The sampling method with incidental sampling technique. The data collected was analyzed using data analysis conducted prior to the classic assumption test before hypothesis test. Testing the classical assumption in this study is the normality test, multicolinearity and heterokedastisitas test. Hypothesis testing using multiple linear regression analysis. The results showed that the variable pay tax awareness, knowledge and understanding of tax laws and a good perception of the effectiveness of the tax system affect the willingness to pay taxes. Results of analysis obtained awareness to pay taxes amounting to 5.707 t count> of t table 1.985, analysis of knowledge and understanding of tax laws t¬ count obtained value 6.032> of t table 1.985, and persespi good analysis of the effectiveness of the tax system obtained t count 4.470> from 1.985 t table.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Awareness, Knowledge and Understanding, Perception Good, Willingness Paying Taxes. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username b200110182 |
| Date Deposited: | 02 Feb 2016 04:21 |
| Last Modified: | 16 Dec 2016 11:45 |
| URI: | http://eprints.ums.ac.id/id/eprint/40664 |
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