Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pemilik Usaha Kecil Menengah dalam Pelaporan Kewajiban Perpajakannya (Survey pada Usaha Kios Pulsa di Daerah Bandung)
Daftar Isi:
- Taxpayer compliance in paying taxation obligations is important in state tax revenues. Taxpayer compliance is influenced by several factors such as awareness of taxation, rational attitude, environment Taxpayers are, and tax law. This study aims to determine whether awareness of taxation, rational attitude, environment Taxpayers are, and tax law affect taxpayer compliance in reporting of tax liabilities either simultaneously or partially. Respondents in this study is the owner of the Voucher Store in Bandung. The number of samples in this study were 70 taxpayers. The data in this study in the analysis using multiple regression models. The results showed that the awareness factor taxation, rational attitude, environment Taxpayers are, and partially tax laws have significant impact on taxpayer compliance in reporting of tax liabilities amounting to 6,05%, 12,25%, 9%, and 6,15%. Simultaneously showed that awareness of taxation, rational attitude, environment Taxpayers are, and tax law have a significant influence on taxpayer compliance in reporting obligations for 64.7% taxation.