PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN KEPERCAYAAN PADA APARAT PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN (Studi Empiris pada WPOP yang Melakukan Kegiatan Usaha di Kota Palembang)

Futura, Franky (2017) PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN KEPERCAYAAN PADA APARAT PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN (Studi Empiris pada WPOP yang Melakukan Kegiatan Usaha di Kota Palembang). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of taxation socialization, taxation knowledge, and trust in the tax authorities on the awareness of taxpayers in reporting the annual tax return on taxpayers of individuals who conduct business activities in the city of Palembang. The population in this study is all taxpayers of individuals who conduct business activities. By using convenience sampling technique. The sample in this study are as many as 144 taxpayers individuals who conduct business activities. The results showed that the socialization of taxation, tax knowledge and trust in the tax authorities affect the taxpayer awareness in reporting the annual tax return. Keywords:Socialization of taxation, Knowledge of taxation, Trust in the taxauthorities

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