Pengaruh Kemanfaatan NPWP, Lingkungan Sosial dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan

., Natalia (2021) Pengaruh Kemanfaatan NPWP, Lingkungan Sosial dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the benefits of NPWP, social environment and moral obligations have a positive influence on non-employee individual taxpayer compliance. The theory used in this research is attribution theory. The sampling technique was using purposive sampling method. The population is individual non-employee taxpayers, while the sample is non-employee individual taxpayers who work as architects and distributors of multi-level marketing in the city of Palembang. The data analysis technique used multiple regression test. The results obtained indicate that the benefits of NPWP and moral obligations have a positive effect on the compliance of individual non-employee taxpayers, while the social environment does not affect the compliance of individual non-employee taxpayers. Key words: NPWP benefit, social environment, moral obligation, non-employee individual taxpayer compliance.

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