PENGARUH PELAKSANAAN PENDIDIKAN PAJAK BERBASIS SOCIAL COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BATU

Lestari, Feni Sri (2010) PENGARUH PELAKSANAAN PENDIDIKAN PAJAK BERBASIS SOCIAL COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BATU. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_PELAKSANAAN_PENDIDIKAN_PAJAK_BERBASIS_SOCIAL_COMMUNITY_CLUSTER_TERHADAP_TINGKAT_KEPATUHAN_WAJIB_PAJAK_PADA_KANTOR_PELAYANAN_PAJAK.pdf

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Abstract

Tax Education based on Social Community Cluster is work done by Directorate General of Taxation to provide knowledge about taxation. Researcher divide social community cluster into two groups, namely Personal tax payers and the Board. Tax Education based on Social Community Cluster covering Tax Goes to the Village and Tax Goes to Office, Brochures/Leaflets, Tax Expo, Talk Show, Website Tax. Problems occurred, whether by it would be followed by increased levels of tax payer compliance. Therefore, it has necessary to examined the influence of the implementation of tax education based social community cluster of tax payer compliance levels. The purpose of this study are: 1). To determine the level of implementation of tax education based on social community cluster in the Pratama Batu Tax Office (KPP), 2). To determine the level of tax payer compliance with the Pratama Batu Tax Office (KPP), 3). To find out how much influence the implementation of tax education based on social community cluster of tax payer compliance in the Pratama Batu Tax Office (KPP), and 4). To determine the influence of differences between the tax education Personal Taxpayer and Tax payer Services Agency in the Pratama Batu Office of Tax (KPP). The results of multiple regression and hypothesis testing indicates that the value for 4690 is greater than the value of F table for 3.94 with a significance level smaller than the 0.001 level siginificance value of 0.05. From the results of multiple regression calculation is known that the variable Tax Goes to the Village (X1), Brochures / Leaflets (X2), Tax Expo (X3), Talk Show (X4), and Website Tax (X5) together have a significant effect on levels of compulsory compliance Taxes. Through the T test variables known to influence Goes to the Village Tax and Tax Goes to Office (X1) indicates that (3238) > (1980), variable Brochures / Leaflets (X2) shows that (5.786)> (1980), tax variables Expo (X3) indicates that (3.115)> (1.980), variable Talk Show (X4) shows that (4.349)> (1980), Tax Website variable (X5) indicates that (2202)> (1980), the most influential is the variable Brochure/Leaflets. In conclusion, variable simultaneously Tax Goes to the Village and Tax Goes to Office, Brochures / Leaflets, Tax Expo, Talk Show, Website taxes affect the level of tax payer compliance.

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: 08 May 2012 06:01
Last Modified: 08 May 2012 06:01
URI: http://eprints.umm.ac.id/id/eprint/4698

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