FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PERPAJAKAN PEMILIK COFFEESHOP DI KOTA PALEMBANG

Pangestu, Natalia (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PERPAJAKAN PEMILIK COFFEESHOP DI KOTA PALEMBANG. Undergraduate thesis, Universita Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine whether the variables of awareness, knowledge, understanding and tax sanctions have an influence on the tax compliance of coffeeshop owners in the city of Palembang. The theory used in this research is Atribution Theory. The data used in this study are primary data in the form of a questionnaire. The sample is applied using purposive sampling. The sample of this research is the owner of coffee shop that has a TIN that is as many as 33 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results obtained indicate that tax awareness and sanctions have a positive effect on the tax compliance of coffeshop owners. While knowledge and understanding do not affect the tax compliance of coffeeshop owners in the city of Palembang. Keywords: Tax Awareness, Tax Knowledge, Tax Understanding Tax Sanctions, Taxpayer Compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords ; Tax Awareness ; Tax Knowledge ; Tax Understanding Tax Sanctions ; Taxpayer Compliance
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 06:41
Last Modified: 25 Jul 2022 06:41
URI: http://eprints.ukmc.ac.id/id/eprint/8419

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