PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA ILIR TIMUR PALEMBANG

Tumapel, Abraham (2018) PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA ILIR TIMUR PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine the effect of taxpayers' perceptions on taxation awareness and taxpayer awareness on the realization of tax revenues at the Ilir Timur KPP Palembang. The theory used in this study is Theory of Planned Behavior. The data used in this study is primary data in the form of a questionnaire. Samples are applied using Convenience Sampling. The sample of this research is that the taxpayer registered in the Ilir Timur KPP Palembang is as many as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results of this study indicate that the taxpayer's assessment of the socialization at KPP Pratama Timur Ilir Palembang is good but does not affect their perception of the realization of tax revenue and the result of the awareness of the taxpayer proves that if the awareness of each taxpayer will receive tax revenue starts to grow and has improved but does not affect their perception of the realization of tax revenue. Keywords: The Influence of Taxation Socialization, Taxpayer Awareness on Tax Revenue by Individual Taxpayers.

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