GITA PRAMUDYA W (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DI YOGYAKARTA. S2 thesis, Universitas Muhammadiyah Yogyakarta.
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Abstract
The purpose of this study was to know the factors that influence tax compliance in paying tax in Yogyakarta. The factors that was tested in this study was knowledge of taxation, tax rate, awareness of taxation, and tax sanctions. The data collection use quotas and convenience sampling to individual tax payer micro small and medium enterprises, in accordance with the criteria Government
Regulation No. 46 in 2013. As many as 100 questionnaires used as sample in this study. The analysis tool used multiple regression.
Based on the analysis conducted obtained results that knowledge of taxation variable that negative significant to tax compliance in paying taxes. The variables tax rate, the awareness of taxation and tax sanctions that positive
significant effect to tax compliance in paying taxes.
| Item Type: | Thesis (S2) |
|---|---|
| Uncontrolled Keywords: | *156 PAJAK - WAJIB PAJAK - KEPATUHAN - PENGETAHUAN - TARIF - KESADARAN - SANKSI 156 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Unnamed user with email robi@umy.ac.id |
| Date Deposited: | 21 Jun 2022 02:36 |
| Last Modified: | 21 Jun 2022 02:36 |
| URI: | https://etd.umy.ac.id/id/eprint/15349 |
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