PENGARUH PEMERIKSAAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan Pajak Malang)

Kusumawati, Ririn (2007) PENGARUH PEMERIKSAAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan Pajak Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is an empirical study that is causality in Malang Tax Office with the title "The Effect of Compliance Investigation Against Mandatory" The purpose of this study is to investigate the influence of a routine inspection conducted by the Directorate General of Taxes through Malang Tax Office compliance taxpayer for the year 2000 until the year 2005. In this study, the authors take two hypotheses, namely: routine examination does not significantly affect taxpayer compliance and routine inspection significantly affect taxpayer compliance. The analytical tool used to determine the effect a routine inspection of taxpayer compliance using simple linear regression analysis using SPSS 10.0 for windows. The result of calculation by means of simple linear regression analysis showed a correlation of 0476 with a contribution of 22.6% while the rest is explained by other variables not examined in this study. T test results obtained by value t count for 2537 and ttable value of 1.7139 with a significant value of 0019. From the results of this study concluded that routine examination significant impact on taxpayer compliance. Thus the first hypothesis is rejected and the second hipotesi accepted and proven in this study. Based on the description above, can be recommended to the Office of Tax Malang ministry to provide counseling to taxpayers agar community knowledge and insight about dapt tax increases, it is very influential on the awareness and compliance so that taxpayers do not have to go through inspection act first so that taxpayers comply but on the taxpayer's own consciousness.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 19 Jun 2012 05:07
Last Modified: 19 Jun 2012 05:07
URI: http://eprints.umm.ac.id/id/eprint/8515

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