PENGARUH SOSIALISASI PERPAJAKAN DAN MANAJEMEN PAJAK TERHADAP EFISIENSI BEBAN PAJAK PENGHASILAN

Yanuarita, Agnes (2018) PENGARUH SOSIALISASI PERPAJAKAN DAN MANAJEMEN PAJAK TERHADAP EFISIENSI BEBAN PAJAK PENGHASILAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This research was conducted with the aim to know whether the socialization taxation and tax management affect the efficiency of income tax expense. Questionnaire used as a measuring tool in this study. The population in this study is corporate taxpayers, while the sample in this studi is corporate taxpayers in the form of companies in Palembang. This research also uses Simple Random Sampling method. The number of samples obtained is 35. Testing of the hypothesis is done by using multiple linear regression analysis. The results showed that the socialization of taxation affect the efficiency of pph load and tax management affect the pph load efficiency. Keywords :Taxation Socialization, Tax Management, Efficiency of pph burden, corporate taxpayer, and Simple Random Sampling.

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