PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR

Ikaraini, Ni Luh Putu Juliana Asih and Adnantara, Komang Fridagustina (2021) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR. Journal Research of Accounting (Jarac), 2 (2). pp. 156-171. ISSN 2716-3148

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Abstract

This study aims to determine the effect of understanding tax regulations,
perceptions of tax rates, and motivation to pay taxes on tax compliance with
individual taxpayers at KPP Pratama Gianyar. Taxes have a big role for state
revenue, so the government must make efforts to maximize revenue from the tax
sector. Besides that, it also requires high compliance for taxpayers to fulfill their
tax obligations. The population in this study is an individual taxpayer who is
registered at KPP Pratama Gianyar. The sample in this study was 100 taxpayers.
The method of collecting data using a questionnaire. The questionnaire was tested
for validity and reliability before collecting research data. The data analysis
method used is multiple linear regression analysis. The results of this study
indicate the understanding of tax regulations, perceptions of tax rates, and
motivation to pay taxes have a positive and significant effect on tax compliance
with individual taxpayers at KPP Pratama Gianyar. The value of the coefficient of
determination (Adjusted R Square) in this study was 0.835, which means that the
Tax Paying Compliance variable was influenced by 83.5% by the variables tested
in this study, the rest was influenced by other variables outside of this study.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	23 Jul 2021 13:08
Last Modified:	23 Jul 2021 13:08
URI:	http://eprints.triatmamulya.ac.id/id/eprint/418

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