PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PALEMBANG

RACHMILIA, HANNI and Ermadiani, Ermadiani and Rahmawati, Meita (2019) PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of self assessment system, tax audit and tax penalties to compliance of individual taxpayers who do free work in Palembang. The population of this study is taxpayers who do free work in Palembang. The sampling technique in this study uses incidental sampling. The sample size used in this study is guided by the Slovin equation, in order to obtain 100 research samples. Data collection techniques using questionnaires, while data processing techniques use multiple regression analysis. The results showed that the self assessment system, tax audit and tax penalties had a significant effect on individual taxpayer compliance with free work in Palembang. Key word: Self Assessment System, Tax Audit, Tax Penalties and Compliance of Individual Taxpayers.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Self Assessment System, Pemeriksaan Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2510 not found.
Date Deposited:	17 Oct 2019 03:05
Last Modified:	17 Oct 2019 03:05
URI:	http://repository.unsri.ac.id/id/eprint/11741

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