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PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM SUNSET POLICY

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM SUNSET POLICY
 
Creator Pramana R, Heldy Andre
Afifudin, Afifudin
 
Description ABSTRACTThis study aims to determine the effect of taxpayer awareness, taxationawareness and taxation knowledge on taxpayers’ willingness to participate in theSunset Policy Program. The data in this study is primary data obtained from theoffice of the Regional tax Service Agency (BP2D) in malang. The population inthis study is an individual taxpayer registered at the BP2D office in Malang. Thesampling technique was proportional random sampling and obtained a sample of95 taxpayers. The results obtained by using multiple linear regression test Y=29.560 + 0.705 X1 +(-0.249 X2) +(-0.565 X3), and the test of this study uses the ttest. The result of this study indicate that taxpayer awareness partially has apositive effect on the willingness of taxpayers to take part in the sunset policyprogram, while taxation awareness and tax knowledge have a negative effect onthe willingness of taxpayers in the sunset policy program.Keywords: Taxpayer Awareness, Taxation Socialization, Tax Knowledge andSunset Policy
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1412
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1412/1391
 
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