FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA LUBUK PAKAM
| Main Authors: | Lubis, Riskha Armayni; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara, M, Bastari; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara, Sari, Eka Nurmala; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
, 2019
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| Subjects: | |
| Online Access: |
http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468 http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468/3987 |
| ctrlnum |
article-4468 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA LUBUK PAKAM</title><creator>Lubis, Riskha Armayni; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara</creator><creator>M, Bastari; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara</creator><creator>Sari, Eka Nurmala; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara</creator><subject lang="en-US">Private Person Taxpayer Compliance, Knowledge, Socialization, Service Tax, Penalties, Fiskus Consciousness Of Taxpayers</subject><description lang="en-US">The role of the community and taxpayers in fulfilling the obligation of payment of taxes based on tax provisions it is desirable so that taxpayer compliance in paying taxes is a strategic position in increasing tax revenues. The purpose of this research was to test and analyze the effect of taxation, taxation of socialization of knowledge, service tax, penalties and fiskus awareness taxpayer, taxpayer compliance against a private person. The research approach used in this study is the associative approach. The population in this research is the whole personal person taxpayer (WPOP) which has as much as much as the person 13,731 NPWP and samples retrieved 100 respondents. Dianlisis data using multiple regression test. The results showed that knowledge of taxation taxpayer compliance have an effect on people, socializing taxation positive taxpayer compliance have an effect on people, the Ministry of taxation impact fiskus private person positive taxpayer compliance, tax compliance to sanctions positive taxpayer private person, taxpayer awareness of compliance to mandatory tax, taxation, taxation of socialization of knowledge service fiskus, penalties and taxation positive taxpayer awareness of compliance to mandatory tax people privately.</description><publisher lang="en-US">Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)</publisher><contributor lang="en-US"/><date>2019-05-31</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468</identifier><identifier>10.30596/jakk.v2i1.4468</identifier><source lang="en-US">Jurnal Akuntansi dan Keuangan Kontemporer (JAKK); Vol 2, No 1 (2019): Oktober 2018-April 2019; 99-120</source><source>2623-2596</source><source>10.30596/jakk.v2i1</source><language>eng</language><relation>http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468/3987</relation><relation>10.30596/jakk.v2i1.4468.g3987</relation><rights lang="en-US">This is an open-access journal. All works published under Creative Commons license CC-BY-SA which mean that all content is freely available at no charge to the user or his/her Institution. User are  allowed to read, download, copy, write, improve, and create derivative creation even for other lawful purposes, this license permits anyone to, as long as they cite and license the derivative creation under similar terms Jurnal Akuntansi dan Keuangan Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.</rights><recordID>article-4468</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Lubis, Riskha Armayni; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara M, Bastari; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara Sari, Eka Nurmala; Magister Akuntansi Universitas Muhammadiyah Sumatera Utara |
| title |
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA LUBUK PAKAM |
| publisher |
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) |
| publishDate |
2019 |
| topic |
Private Person Taxpayer Compliance Knowledge Socialization Service Tax Penalties Fiskus Consciousness Of Taxpayers |
| url |
http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468 http://jurnal.umsu.ac.id/index.php/JAKK/article/view/4468/3987 |
| contents |
The role of the community and taxpayers in fulfilling the obligation of payment of taxes based on tax provisions it is desirable so that taxpayer compliance in paying taxes is a strategic position in increasing tax revenues. The purpose of this research was to test and analyze the effect of taxation, taxation of socialization of knowledge, service tax, penalties and fiskus awareness taxpayer, taxpayer compliance against a private person. The research approach used in this study is the associative approach. The population in this research is the whole personal person taxpayer (WPOP) which has as much as much as the person 13,731 NPWP and samples retrieved 100 respondents. Dianlisis data using multiple regression test. The results showed that knowledge of taxation taxpayer compliance have an effect on people, socializing taxation positive taxpayer compliance have an effect on people, the Ministry of taxation impact fiskus private person positive taxpayer compliance, tax compliance to sanctions positive taxpayer private person, taxpayer awareness of compliance to mandatory tax, taxation, taxation of socialization of knowledge service fiskus, penalties and taxation positive taxpayer awareness of compliance to mandatory tax people privately. |
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Universitas Muhammadiyah Sumatera Utara |
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Perpustakaan Universitas Muhammadiyah Sumatera Utara |
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KOTA MEDAN |
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SUMATERA UTARA |
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