ERNAWATI, EMI (2008) Pengaruh Bantuan Konsultan Pajak Terhadap Peningkatan Kesadaran Wajib Pajak Dalam Membayar Pajak (Studi Empiris Terhadap Perusahaan Yang Pembayaran Pajaknya Menggunakan Jasa Kantor Konsultan Pajak Fiska Pratama Malang). Other thesis, University of Muhammadiyah Malang.
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Abstract
This research at enterprise which payment of tax, use service consultan tax office Fiska Pratama Malang, and it has title “ The Influence of Consultan Tax did raising of tax payer awareness the tax payment ”. Purpose in this research for knowing the lavel of tax payer awareness before and after using tax consultant and for knowing factors which has influence of tax payer awarness. In the research, variable that use is tax payer awareness with indicator of comprehension about right and duty and comprehension tax payer obedience. Analysis equipment used for knowing changing the lever of tax payer awareness before and after use tax consultant with using statistic parametric by doing paired samples t-test The calculation by using parametric statistic is known that understanding average about right and duty (X1) before going to tax consultant is 51,91 and after going to tax of consultant is 78,2. Eventhough, understanding about obedience (X2) before going to tax of consultant is 15,31 and after going to tax of consultant is 15,15. The calculation which is done by using paired simples t-test is gotten (X1) is 13,28 > 2,015 or 0,00 < 0,05 with the result therefore Ho is refused, and (X2) is 0,321 < 2,051 or 0,750 > 0,05 with this result therefore (X2) is received. From the testing whis is done by using statistic parametric by doing testing average of that is paired simples t-test can be known that (X1) has influence that is significant and (X2) has influence that is not significant. Beside that, in the explanation question of questioner was gotten factors that influence awareness of tax payer. Such as the case for getting information, cheer fulnes when report, service/ kindness from tax service office ( kantor pelayanan pajak), get reprimand letter, amandement of law, and the difficult of tax law.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Anggit Aldila |
| Date Deposited: | 02 May 2012 04:25 |
| Last Modified: | 02 May 2012 04:25 |
| URI : | http://eprints.umm.ac.id/id/eprint/3823 |
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