SAFIRA MAHARANI, SHEILA and -, Dra. Nursiam, M.H., Ak., CA (2021) Pengaruh Pengetahuan Perpajakan, Sikap Fiskus, Kemanfaatan Npwp, Tax Avoidance Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Yang Terdaftar Di Kpp Pratama Kota Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this study is to analyze the effect of taxation knowledge, tax authorities attitudes, benefit of NPWP, tax avoidance, and modernization of the tax administration system on the compliance of taxpayers registered at KPP Pratama Surakarta. This study took a sample of 100 respondents with accidental sampling technique. The approach used in this study is a qualitative approach. Data were collected by means of a questionnaire as measured by a Likert scale. The data analysis used was multiple linear regression analysis using SPSS version 26 program. The results showed that knowledge of taxation and modernization of the tax administration system had an effect on taxpayer compliance, while the tax authorities attitudes, benefit of NPWP, and tax avoidance did not effect on the compliance of taxpayers registered at the KPP Pratama Surakarta.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Keywords: taxation knowledge, tax authorities attitudes, benefit of NPWP, tax avoidance, and modernization of the tax administration system and taxpayer compliance |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | SHEILA SAFIRA MAHARANI |
Date Deposited: | 13 Aug 2021 03:52 |
Last Modified: | 13 Aug 2021 03:52 |
URI: | http://eprints.ums.ac.id/id/eprint/93090 |
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