PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN
Journal Title: Jurnal Akuntansi - Year 2017, Vol 5, Issue 1
Abstract
This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty not had influence positive and significant toward Taxpayer Compliance it is proven by the value of tamount < ttable (1,386 < 1,9901) and significantly 0,170 > 0,05,, Motivation to Pay Taxes influence has positive and significant toward Taxpayer Compliance it is proven by the value of tamount > ttable (2,125 > 1,9901) and significantly 0,037 < 0,05, Perception taxpayers on tax amnesty and Motivation to Pay Taxes has positive and significant toward Taxpayer Compliance it is proven by the value of Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..
Authors and Affiliations
Suyanto Suyanto, Ika Septiani Putri
Keywords
Related Articles
- EP ID EP286582
- DOI 10.24964/ja.v5i1.256
- Views 140
- Downloads 0
ANALISIS PERPUTARAN PERSEDIAANDAN PERPUTARAN PIUTANGTERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sektor Makanan DanMinuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
The company had main purpose to maximize profit and having ongoing efforts to a long period of time ) ( going concern .Working capital play significant roles because affect profitability for the company .Working capital...
PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA
This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to indi...
FEE AUDIT SEBAGAI MEDIASI PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA (ANALISIS JALUR)
Generally, people judge that KAP is included in the big four audit quality is better than non big four accounting firm. Auditors receive audit fee in exchange for professional services they provide to the company. Audit...
PENGARUH PENERAPAN E-FILLINGTERHADAP KEPATUHAN WAJIBPAJAK DALAM MENYAMPAIKAN SPT TAHUNAN DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING(Studi Empiris Di KabupatenGunungkidul)
This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire...
PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DAN NON PERFOMING LOAN TERHADAP RETURN SAHAM
This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exch...