PENGARUH PENERAPAN TAX AMNESTY DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

FEBIOLA, YOLANDA and Yusnaini, Yusnaini and DP, Rina Tjandrakirana (2021) PENGARUH PENERAPAN TAX AMNESTY DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is determine the effect of tax amnesty and taxpayer compliance on individual taxpayer compliance. The population of this research is individual taxpayers who carry out business activities with a turnover of > 100 million and are registered at KPP Pratama Palembang Ilir Barat. The sample in this study was obtained with 100 respondents determined by the slovin formula. The method used in this research is descriptive method and quantitative analysis. In this study the data used are primary data obtained directly from the respondents, while the analysis method of this study uses multiple linear regression. The results show that the implementation of Tax Amnesty has a significant effect on individual taxpayer compliance. Taxpayer awareness has a positive and significant effect on individual taxpayer compliance. Keywords: Tax Amnesty, Taxpayer Awareness, Individual Taxpayer, Taxpayer Compliance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Amnesty, Kesadaran Wajib Pajak, Wajib Pajak Orang Pribadi, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yolanda Febiola
Date Deposited:	25 May 2022 01:51
Last Modified:	25 May 2022 01:51
URI:	http://repository.unsri.ac.id/id/eprint/70429

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