Faktor-faktor yang mempengaruhi kemauan wajib pajak mengikuti tax amnesty di KPP Pratama Kota Denpasar
Ni K Lely Aryani Merkusiwati, I Gusti Ayu Eka Damayanthi (Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018)
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ABSTRAK Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty. |
| No. Panggil : | 657 ATB 11:1 (2018) |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Penerbitan : | Jakarta : Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018 |
| Sumber Pengatalogan : | LibUI ind rda |
| ISSN : | 1979858X |
| Majalah/Jurnal : | Akuntabilitas: Jurnal Ilmu Akuntansi |
| Volume : | Vol. 11, No.1, April 2018: Hal. 1-22 |
| Tipe Konten : | teks |
| Tipe Media : | unmediated |
| Tipe Carrier : | volume (rdacarier) |
| Akses Elektronik : | http://journal.uinjkt.ac.id/index.php/akuntabilitas/issue/view/721 |
| Institusi Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 4, R. Koleksi Jurnal |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| 657 ATB 11:1 (2018) | 03-19-419876876 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20498211 |
