Faktor- Faktor Yang Mempengaruhi Kemauan Wajib Pajak Pegawai Negeri Sipil Dalam Melaporkan Kewajiban Perpajakan

Ayu Fransisca, Trini and Wirahadi Ahmad, Afridian and -, Endrawati (2013) Faktor- Faktor Yang Mempengaruhi Kemauan Wajib Pajak Pegawai Negeri Sipil Dalam Melaporkan Kewajiban Perpajakan. Jurnal R & B, 8 (2). pp. 45-59. ISSN 1412-5080

[img]
Preview
PDF
325Kb

Official URL: http://www.polinpdg.ac.id

Abstract

This study aims to examine the determinats of the willingness of civil servants taxpayers to report their tax obligations. In doing so, there are some variables are tested, that is, citizen awareness, knowledge and understanding of tax laws, perception on the effectiveness of tax systems, and the benefits of tax reporting. The study was conducted at Padang State Polytechnic. Furthermore, there were 277 respondents participated in this study which consist of administrative staff and technicians. The results of the research reveals that citizens awareness affects the willingness of taxpayers to report tax obligations. Meanwhile, knowledge and understanding of tax laws, erception on the effectiveness of tax systems, and the benefits of the tax reported are unlikely influence the willingness of taxpayers to report their tax obligations.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:490
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:18 Nov 2016 07:32
Last Modified:18 Nov 2016 07:32

Repository Staff Only: item control page