ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK BADAN DI KABUPATEN OGAN KOMERING ULU

PRATIWI, DIMAS AYU and Daud, Rochmawati and Rahmawati, Meita (2023) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK BADAN DI KABUPATEN OGAN KOMERING ULU. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031481922066.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01031481922066_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (13MB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_62201_01031481922066_0003096401_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (238kB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (574kB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (383kB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (214kB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (289kB) | Request a copy
	Text RAMA_62201_01031481922066_0003096401_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy

Abstract

This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own businesses or corporations in the Ogan Komering Ulu Regency area. This study is quantitative in nature, where the generated data will be in numerical form. The analysis of the data obtained is conducted using IBM SPSS Statistics 29 software. Data analysis techniques include descriptive statistical analysis with validity and reliability tests. For hypothesis testing, the used methods are the coefficient of determination (R2) and partial significance test (t-test). The research results indicate that attitude (X1) has a positive and significant effect on taxpayer compliance (Y). Subjective norm (X2) has a positive and significant effect on taxpayer compliance (Y). Behavioral control (X3) has a positive and significant effect on taxpayer compliance (Y). Financial condition (X4) has a positive and significant effect on taxpayer compliance (Y).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepatuhan Wajib Pajak Badan, Sikap Wajib Pajak Badan, Norma Subjektif Wajib Pajak Badan, Kontrol Keprilakuan Wajib Pajak Badan, Kondisi Keuangan Wajib Pajak Badan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dimas Ayu Pratiwi
Date Deposited:	11 Jan 2024 07:49
Last Modified:	11 Jan 2024 07:49
URI:	http://repository.unsri.ac.id/id/eprint/137850

Actions (login required)

View Item