PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG

Prakoso, Aloysius Adi (2020) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG. Undergraduate thesis, Universita Katolik Musi Charitas.

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Abstract

ABSTRACT The goal of this study is to find out whether the variables influence the understanding of tax regulation, tax socialization and tax administration sanctions on restaurant taxpayer compliance in Palembang city. The theory used is Attribution Theory. Population of this study is 1.920 taxpayers registered in Badan Pengelola Pajak Daerah (BPPD) Palembang city, while the sample taken is 95 to be the respondent. The data analysis technique used is multiple linear regressions with SPSS 25 as an analysis tool. The results obtained indicate that the understanding of taxation variables does not af ect the compliance of restaurant taxpayers, while the taxation socialization variable and tax administration sanctions partially af ect the satisfaction of restaurant taxpayers. Simultaneously the variable understanding of tax regulation, tax socialization and tax administration sanctions af ect restaurant taxpayer compliance. Key Words: Understanding of Tax Regulation, Tax Socialization and Tax Administration Sanctions, Restaurant Taxpayer Compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: KeyWords: Understanding of Tax Regulation ; Tax Socialization and Tax Administration Sanctions ; Restaurant Taxpayer Complianc
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Yulia Rasita
Date Deposited: 25 Jul 2022 06:12
Last Modified: 25 Jul 2022 06:12
URI: http://eprints.ukmc.ac.id/id/eprint/8414

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