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PENGARUH KESADARAN WAJIB PAJAK, INSENTIF PERPAJAKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi KPP Malang Utara)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KESADARAN WAJIB PAJAK, INSENTIF PERPAJAKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi KPP Malang Utara)
 
Creator Saputra, Iklil
Amin, Moh.
Junaidi, Junaidi
 
Description This study was conducted to determine the effect of taxpayer awareness, tax incentives and knowledge of taxation on compliance with the submission of annual notification letters (SPT) of individual taxpayers to individual taxpayers registered at KPP Pratama North Malang. KPP Pratama North Malang was chosen as the object in this study because it is directly under the regional office of the Directorate General of Taxes (DJP) East Java III and is one of the KPPs that provides tax incentives to individual taxpayers. The population in this study were individual taxpayers registered at the North Malang KPP, and the sample size in this study was determined using the slovin formula, which was then adjusted based on certain criteria. So that a sample of 90 individual taxpayers is obtained who are registered at KPP Pratama Malang Utara. Data were analyzed using multiple linear regression analysis with SPSS software. Based on the results of simultaneous hypothesis testing, it shows that there is an effect of taxpayer awareness, tax incentives and tax knowledge on individual taxpayer compliance. The results of the partial hypothesis test show that taxpayer awareness, tax incentives and tax knowledge have an effect on individual taxpayer compliance. From the results of the adjusted r square test shows 92.6%, individual taxpayer compliance is influenced by the variables in this study, and 7.4% is influenced by other variables outside this study.Keywords: Taxpayer Awareness, Tax Incentives, Tax Knowledge, Individual Taxpayer Compliance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-11-11
 
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/13842
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/13842/10659
 
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