FAUZIAH, SHIVA (2011) PENGARUH SIKAP WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS DI KPP PRATAMA SERPONG). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to identify the influence of the attitude of taxpayers and tax audit on taxpayer compliance. In this study using primary data. The data in the form of a questionnaire given directly to the object of research. The sample used based on the opinions and suggestions of experts to facilitate research with a specified minimum number of samples is 30 respondents registered taxpayers in KPP Pratama Serpong. Sampling through non-probability sampling method. How to use convenience sampling using a Likert scale in measuring the independent and dependent variables. The collected data were analyzed using descriptive analysis techniques and statistical analysis. The results showed that the attitude of taxpayers and tax audit significant effect on taxpayer compliance. For the determination coefficient of 25.1% shows the influence taxpayer behavior and tax audit on taxpayer compliance, while the remaining amount of 74.9% explained by other variables outside of the study variables. Based on the results of statistical tests, it can be concluded that the hypothesis that the attitude of the taxpayer and the tax audit on taxpayer compliance is acceptable
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 11 247 |
| Call Number: | SE/32/11/192 |
| NIM/NIDN Creators: | 43206120016 |
| Uncontrolled Keywords: | Sikap wajib pajak, pemeriksaan pajak, dan kepatuhan wajib pajak. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 12 Jul 2011 15:11 |
| Last Modified: | 09 Sep 2025 03:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/18929 |
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