PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY, MOTIVASI MEMBAYAR PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ILIR BARAT PALEMBANG

NUGRAHA, MUHAMMAD AGUNG and Fuadah, Luk Luk and Kalsum, Umi (2018) PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY, MOTIVASI MEMBAYAR PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ILIR BARAT PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to know how the influence of taxpayer perceptions about tax amnesty policy, taxpayer motivation and taxpayer compliance of tax revenue at Pratama Tax Office at Ilir Barat Palembang. This research is a quantitative research using primary data obtained from the questionnaire and measured by using Likert Scale. The population of research is taxpayer of private persons registered at Pratama Tax Office at Ilir Barat Palembang as many as 111.296 people. Sampling using Slovin Formula obtained from the minimum amount of taxpayer samples of individuals registered at Pratama Tax Office at Ilir Barat Palembang as many as 100 people. The method of selecting the sample using accidental sampling, it’s the technique of determining the sample by chance, it’s anyone by chance met with the researchers who could be used as a sample, and they were considered suitable as a source of data. Data analysis technique used is multiple linear regression analysis. The results showed that partially taxpayer perceptions about tax amnesty and taxpayer compliance had a significant positive effect on tax revenues while the motivation to pay taxes had no positive effect on tax revenue.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	tax amnesty, tax pay motivation, tax payer compliance, tax revenue.
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	04 Oct 2019 08:20
Last Modified:	04 Oct 2019 08:20
URI:	http://repository.unsri.ac.id/id/eprint/10279

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