Pengaruh Pengetahuan, Kesadaran, dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak yang Menjalankan Usaha Rumah Kos Di Palembang

Wiradhana, Kurnia Adhi (2020) Pengaruh Pengetahuan, Kesadaran, dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak yang Menjalankan Usaha Rumah Kos Di Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of knowledge, taxpayers awareness, and income levels on taxpayer compliance that runs a boarding house business in Palembang. The theory used in this research is Attribution Theory. The population in this study is all Hotel Taxpayers categories Boarding House as many as 136 Taxpayers that registered in Regional Tax Management Agency (BPPD) of Palembang City. Determination of this research sample using the combine of non probability with probability that is pruposive random sampling method. The sample was obtained as many as 35 Boarding House Taxpayer in Palembang. The data analysis technique were used multiple linear regression analysis. Overall the results showed that the variable of knowledge, taxpayer awareness and income levels had effected on taxpayer compliance.

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