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PENGARUH PEMAHAMAN AKUNTANSI TERHADAP UPAYA MEMINIMALISASIKAN TINDAKAN TAX EVASION (Survei pada Industri Kecil Menengah Kecamatan Dau Malang)

Prihardono, Widia (2012) PENGARUH PEMAHAMAN AKUNTANSI TERHADAP UPAYA MEMINIMALISASIKAN TINDAKAN TAX EVASION (Survei pada Industri Kecil Menengah Kecamatan Dau Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research objective was to examine the effect of accounting comprehension for minimize Tax Evasion by using a sample of taxpayers Small and Medium Industries District Dau Malang, use 46 industries. The data used in this study is primary data. The questionnaire in this study using 13 statements on a variable X that is an accounting comprehension and 8 statements on a variable Y that is tax evasion. The analysis tools are simple linear regression analysis is to examine the effect of accounting comprehension for minimize Tax Evasion. The analysis based on hypothesis testing using the F test, the value of F count equal to 24.100, while the F table at the significant level of 0.05 indicates a value of 4.062. That means the F count is greater than F table so Ha accepted. Thus, the accounting comprehension has a significant impact on efforts to minimize tax evasion on SMEs taxpayers.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 07:55
Last Modified: 14 Jan 2015 07:55
URI : http://eprints.umm.ac.id/id/eprint/14751

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