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