PENGARUH PENGETAHUAN DAN KEMUDAHAN APLIKASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI SIKAP SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PEMERINTAH KABUPATEN OGAN KOMERING ULU TIMUR)

AFRIANA, FARIDA and Fuadah, Luk Luk and Safirtri, Rika Henda (2023) PENGARUH PENGETAHUAN DAN KEMUDAHAN APLIKASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI SIKAP SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PEMERINTAH KABUPATEN OGAN KOMERING ULU TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of tax knowledge and ease of tax application on taxpayer compliance through attitude as an intervention variable in the Ogan Komering Ulu Timur district government. By using the random sampling method using the slovin formula, 95 of the 1360 populations as the research sample were obtained. This study uses the regression model I and regression model II and uses SPSS as a means of processing data. based on the results of testing the hypothesis that all hypotheses are accepted, as well as tax knowledge, ease of tax application and taxpayer attitudes towards taxpayer compliance have a significant positive effect

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pengetahuan Pajak, Kemudahan Aplikasi Perpajakan,Sikap wajib Pajak, kepatuhan wajib pajak
Subjects: H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Farida Afriana
Date Deposited: 15 Feb 2023 02:51
Last Modified: 15 Feb 2023 02:51
URI: http://repository.unsri.ac.id/id/eprint/86061

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