PENGARUH PENERAPAN REFORMASI ADMINISTRASI PERPAJAKAN, TINGKAT PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KAYU AGUNG

FAKHRI, MUHAMMAD and Relasari, Relasari (2025) PENGARUH PENERAPAN REFORMASI ADMINISTRASI PERPAJAKAN, TINGKAT PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KAYU AGUNG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of the implementation of tax administration reform, the level of taxation knowledge, and taxpayer awareness on individual taxpayer compliance at KPP Pratama Kayu Agung. The object of this research is individual taxpayers at KPP Pratama Kayu Agung. By using purposive sampling method. The number of respondents in this study were 227,914 taxpayers. This study uses a quantitative approach with the type of data in the form of primary data, with the Eviews 12 analysis tool. The results of the analysis show that tax administration reform and the level of tax knowledge have no effect on individual taxpayers. However, taxpayer awareness has a positive effect on individual taxpayers.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Reformasi Administrasi Perpajakan, Tingkat Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Orang Pribadi
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: Muhammad Fakhri
Date Deposited: 19 May 2025 03:29
Last Modified: 19 May 2025 03:29
URI: http://repository.unsri.ac.id/id/eprint/172917

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