Universitas Bhayangkara Jakarta Raya

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Nuryati, Tutty (2014) PENGARUH PEMAHAMAN WAJIB PAJAK ATAS PERATURAN PERPAJAKAN DAN INTERAKSI FISKUS DENGAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK (Studi Empiris terhadap Wajib Pajak di Bekasi). Masters thesis, Universitas Bhayangkara Jakarta Raya.

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Abstract

The Effect of the Taxpayer’s Understanding on Tax Regulation and Fiscus Interaction with Tax Authorities towards Tax Compliance (Empirical Study of the Taxpayer in Bekasi) This study aimed to determine the effect of taxpayer’s understanding on tax regulation and fiscus interaction with tax authorities towards tax compliance both simultaneously and partially. The hypothesis set that taxpayer's understanding on tax regulation and fiscus interaction with tax authorities effect simultaneously and partially towards tax compliance. There were 377 taxpayers in Bekasi as samples with unit of analysis taxpayer listed on KPP Pratama Bekasi Utara, Bekasi Selatan, Cikarang Selatan, and Cibitung. The data were collected using questionnaires, interviews, and literature study. The data were analyzed using multiple linear regression method. The findings were 1) taxpayer's understanding on tax regulation and fiscus interaction with tax authorities affect simultaneously towards the compliance 2) taxpayer's understanding on tax regulation affected partially towards tax compliance, 3) Fiscus interaction with taxpayer partially had a positive effect towards the compliance taxes. Keywords: Taxes, taxpayer’s understanding, tax regulation, interaction, tax compliance.

Item Type:	Thesis (Masters)
Subjects:	Ilmu Sosial > Ekonomi > Perpajakan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Tutty Nuryati
Date Deposited:	31 Jan 2023 09:06
Last Modified:	31 Jan 2023 09:06
URI:	http://repository.ubharajaya.ac.id/id/eprint/16253

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