Analisis Faktor-Faktoryang Berpengaruh Terhadap Kepatuhan Wajib Pajak (Studi kasus pada PKP yang Terdaftar di KPP Pratama Candi Sari)

Harjoko, Singgih (2015) Analisis Faktor-Faktoryang Berpengaruh Terhadap Kepatuhan Wajib Pajak (Studi kasus pada PKP yang Terdaftar di KPP Pratama Candi Sari). Undergraduate thesis, Fakultas Ekonomi UNISSULA.

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Abstract

This study aimed to analyze the factors that affect tax compliance. In this study, there are four independent variables and the dependent variable. The independent variable in this study is the attitude, subjective norm, perceived behavioral control and intention of the taxpayer to comply, while the dependent variable is tax compliance. This study used a technique Convenience sampling and survey method with a questionnaire and literature in data collection. Respondents were sampled in this study is the individual taxpayer who is registered in the Tax Office Primary Semarang Semarang Candi Sari. Research data analysis using multiple linear regression analysis using SPSS 19. Based on the results of the analysis conducted this study indicate that the attitude is positive but not significant effect on tax compliance, whereas subjective norm, perceived behavioral control and intention of the taxpayer to comply positive and significant impact on tax compliance. Keywords: tax compliance, attitude, subjective norm, perceived behavioral control and intention of the taxpayer to comply

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi
Fakultas Ekonomi > Akuntansi
Depositing User: Pustakawan Reviewer UNISSULA
Date Deposited: 18 Jan 2016 04:57
Last Modified: 18 Jan 2016 04:57
URI: http://repository.unissula.ac.id/id/eprint/2607

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