KEPATUHAN PERPAJAKAN PEMILIK COFFEESHOP DI KOTA PALEMBANG

Kusuma, Salim (2018) KEPATUHAN PERPAJAKAN PEMILIK COFFEESHOP DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This research is aimed at finding influence of taxation knwoledge, education, and Tax socialization towards taxpayers’ compliance. The theory used in this research is Theory of planned Behaviour (TPB) and Attribution Theory. The population of this research is owner at a time manager in Small Medium Enterprises based on coffeshop in Palembang city, whereas the sample is owner at a time manager in Coffeeshop with total of 42 respondents. Data analysis technique used is multivariate regression, which to know the influence of independent variable to dependent variable. The result of the research shows that the Taxation kenowledge effect toward taxpayers’ compliance, while education and socialization does not effect on taxpayers’ compliance. Keywords: taxation knowledge, education, tax socialization, taxpayers’ compliance

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