ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (Studi Kasus pada KPP Pratama Serang)
| Main Author: | Maryani, Ani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1639/1/ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20PENGHINDARAN%20PAJAK%20%28Studi%20Kasus%20pada%20KPP%20Pratama%20Serang%29.pdf https://eprints.untirta.ac.id/1639/ |
Daftar Isi:
- The aim of the research is to find out factors which have influence on taxes avoidance at Taxpayer Corporation. The object of the research is KPP Pratama Serang. The population of the research is a legal taxpayer corporate which has registered on KPP Pratama Serang and has reported their SPT PPh at KPP Pratama Serang. The method of selecting sample is using convenience sampling method. The used data of the research is primer data achieved from the spread questionnaire. The processed questionnaire is 112 questionnaires from 150 questionnaires which have been spreading in Taxpayer Corporation at KPP Pratama Serang. The research data are processed by using version 23 of IBM statistical Package for social science Software (SPSS). The analysis method of the research is using double regression analysis. The result of the research showed the justice, knowledge, and comprehension of taxpayer are having positive impact and significant for tax avoidance. Whereas, the awareness of the taxpayer is having not impact for tax avoidance.