ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK PENGHASILAN(Metode Survey Pada Kantor Pelayanan Pajak Pratama Batu)

DAROYANI, INGE VIYULITA (2010) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK PENGHASILAN(Metode Survey Pada Kantor Pelayanan Pajak Pratama Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research objectives are 1) to determine whether factors such factors as awareness factor tax, environmental tax, taxpayer behavior, tax laws affect the level of taxpayer compliance in the Income Tax mempayar listed on STO Batu, 2) to determine whether factors that dominant effect on the level of taxpayer compliance in paying income tax on STO Batu. This study uses survey methods. Linkert scale of measurement instruments used and the scale of the dichotomy. Data analysis technique used is the test of validity, test reliability, and classical assumption, and test hypotheses through multiple linear regression analysis. From the results of data analysis, it is known that environmental factors as the taxation and tax payers are the factors that affect taxpayer compliance Paying Income Tax In with probability and value the significance of the awareness factor taxation amounted to 3.154 and 0.003, while for taxpayers environmental factor that is equal to 2.231 and 0.032. Taxation Awareness factor is the most dominant factor influencing the level of corporate tax compliance in paying income tax, because the awareness factor has the highest significance value is 0.032 and the probability of 3.154.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 10 Apr 2012 04:10
Last Modified: 10 Apr 2012 04:10
URI: http://eprints.umm.ac.id/id/eprint/2005

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