Pengaruh Transparansi Pajak, Tingkat Pendapatan, dan Norma Subjektif Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan

Gunawan, Hendra (2021) Pengaruh Transparansi Pajak, Tingkat Pendapatan, dan Norma Subjektif Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyxe the influence of tax transparency, income levels, and subjective norm on non-employee individual taxpayer compliance. The data used in this research are primary data. The population in this study are non-employee individual taxpayer listed in Palembang Tax Service Office. The sampling selection method used was purposive sampling and the determining the number samples of 100 respondents using the Slovin formula. The data analysis technique used is the multiple linear regression analysis using SPSS version 25 program. The result of this research showed that subjective norm has a significant effect on non-employee individual taxpayer compliance. Meanwhile, tax transparency and income levels have no significant effect on non-employee individual taxpayer compliance. Keyword: Tax Transparency, Income Levels, Subjective Norm, and Taxpayer Compliance

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