PENGARUH PROGRAM PENGUNGKAPAN SUKARELA TERHADAP KEPATUHAN WAJIB PAJAK DI PALEMBANG

Sun Tek, Hendra Tanto (2022) PENGARUH PROGRAM PENGUNGKAPAN SUKARELA TERHADAP KEPATUHAN WAJIB PAJAK DI PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to prove that the voluntary disclosure program has an effect on taxpayer compliance by focusing on taxpayers who have participated in the Voluntary Disclosure Program and taxpayer compliance in the 2022 period. The data used are primary data. The sampling technique used was the Convenience Sampling method and obtained 102 Voluntary Disclosure Programs with a total sample of 102 samples. The data analysis technique used in this research is to test the hypothesis and the coefficient of determination. The results of this study indicate that the Voluntary Disclosure Program has a positive effect on taxpayer compliance.

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