Record Details

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya)

J-MACC : Journal of Management and Accounting

View Archive Info
 
 
Field Value
 
ISSN 2620-9756
2620-6951
 
Authentication Code dc
 
Title Statement FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya)
 
Added Entry - Uncontrolled Name Setyarini, Yulia
Susan, Susan
 
Summary, etc. Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.
 
Publication, Distribution, Etc. Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan
 
Electronic Location and Access application/pdf
http://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/1858
 
Data Source Entry J-MACC : Journal of Management and Accounting; Vol 3 No 1 (2020): April
 
Language Note eng
 
Terms Governing Use and Reproduction Note ##submission.copyrightStatement##