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PENGARUH SOSIALISASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi kasus pada Kantor Pelayanan Pajak Pratama Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Rizaldi, Maulana Aditya
Subject
HF5601 Accounting 
Datestamp
2018-11-30 07:09:52 
Abstract :
This study aims to determine (1) The effect of tax socialization on taxpayer compliance (2) The influence of taxpayer awareness on taxpayer compliance (3) the influence of tax socialization and awareness of taxpayers together against taxpayer compliance in KPP Pratama Sukabumi 2018. This research is included into explanatory research with unit in analysis is Taxpayer in Primary Tax Office of Sukabumi City. This research is included in the survey research with as many as 100 taxpayers specified at random. Questionnaire in the validity and reliability test before the research data is collected. The test equipment used in this study is to use classical assumption test which includes normality test, linearity test, multicollinearity test and heteroscedasticity test. Methods of data analysis used using simple and multiple linear regression analysis. The result of this research shows that (1) the socialization of taxation has a positive and significant effect on taxpayer compliance with t test result of 7,666 while t table 1,984 and significant 0.000 with level of significance 0,05, so t count> t table (7,666> 1.984) and the significance (0,000 t table (7,843> 1,984) and signification ( 0,000 
Institution Info

Universitas Muhammadiyah Sukabumi