ANALISIS PENGARUH PENGETAHUAN WAJIB PAJAK DAN PERSEPSI KONDISI KEUANGAN TERHADAP NIAT WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY

., Wiwin (2017) ANALISIS PENGARUH PENGETAHUAN WAJIB PAJAK DAN PERSEPSI KONDISI KEUANGAN TERHADAP NIAT WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research was intended to know the effect of the Knowledge and Perception of Taxpayers’s financial condition against Taxpayers’s intent to attend a Tax Amnesty program. This research used primary data which was obtained from the respondents through questionnaires which were used in the research. The research sample number of 100 taxpayers person in KPP Pratama Ilir Timur Palembang. The sampling technique used convenience sampling. The data analysis method used descriptive statistic, data quality test, classic assumption test, and analyis multiple linear regression, coefficient of determination, F test and also t test. The research result showed that Knowledge and Perception of Taxpayers’s financial condition take effect of Taxpayers’s intent to attend a Tax Amnesty program. Keywords: Taxpayers’s Knowledge, Perception of Taxpayers’s financial condition, Taxpayers’s intent to attend a Tax Amnesty program.

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