Pengaruh pemahaman peraturan perpajakan dan tarif pajak terhadap kepatuhan wajib pajak orang pribadi di kota palembang

Yanthy, Valentina Cherlly (2023) Pengaruh pemahaman peraturan perpajakan dan tarif pajak terhadap kepatuhan wajib pajak orang pribadi di kota palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Abstract This study aims to analyze the influence of understanding tax regulations and tax rates on individual taxpayer compliance which focuses on taxpayers in the city of Palembang. The data used in this research are primary data. The population in this study are individual taxpayers. To test this research using a sample of 107 by distributing questionnaires to individual taxpayers. The sampling technique used is purposive sampling method. The results of this study indicate that understanding of tax regulations and tax rate has an influence on individual taxpayer compliance in Palembang City. Keywords: Understanding of Tax Regulations ; Tax Rate ; Individual Taxpayer Compliance

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