PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY, MOTIVASI MEMBAYAR PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ILIR BARAT PALEMBANG
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Institusion
Universitas Sriwijaya
Author
MUHAMMAD AGUNG NUGRAHA (STUDENT ID : 01031381419188)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Umi Kalsum (LECTURER ID : 0203078202)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Umi Kalsum (LECTURER ID : 0203078202)
Subject
HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Datestamp
2019-10-04 08:20:24
Abstract :
The purpose of this study is to know how the influence of taxpayer perceptions about tax amnesty policy, taxpayer motivation and taxpayer compliance of tax revenue at Pratama Tax Office at Ilir Barat Palembang. This research is a quantitative research using primary data obtained from the questionnaire and measured by using Likert Scale. The population of research is taxpayer of private persons registered at Pratama Tax Office at Ilir Barat Palembang as many as 111.296 people. Sampling using Slovin Formula obtained from the minimum amount of taxpayer samples of individuals registered at Pratama Tax Office at Ilir Barat Palembang as many as 100 people. The method of selecting the sample using accidental sampling, it?s the technique of determining the sample by chance, it?s anyone by chance met with the researchers who could be used as a sample, and they were considered suitable as a source of data. Data analysis technique used is multiple linear regression analysis. The results showed that partially taxpayer perceptions about tax amnesty and taxpayer compliance had a significant positive effect on tax revenues while the motivation to pay taxes had no positive effect on tax revenue.
The purpose of this study is to know how the influence of taxpayer perceptions about tax amnesty policy, taxpayer motivation and taxpayer compliance of tax revenue at Pratama Tax Office at Ilir Barat Palembang. This research is a quantitative research using primary data obtained from the questionnaire and measured by using Likert Scale. The population of research is taxpayer of private persons registered at Pratama Tax Office at Ilir Barat Palembang as many as 111.296 people. Sampling using Slovin Formula obtained from the minimum amount of taxpayer samples of individuals registered at Pratama Tax Office at Ilir Barat Palembang as many as 100 people. The method of selecting the sample using accidental sampling, it?s the technique of determining the sample by chance, it?s anyone by chance met with the researchers who could be used as a sample, and they were considered suitable as a source of data. Data analysis technique used is multiple linear regression analysis. The results showed that partially taxpayer perceptions about tax amnesty and taxpayer compliance had a significant positive effect on tax revenues while the motivation to pay taxes had no positive effect on tax revenue.
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RAMA_62201_01031381419188_0011057401_0203078202_01_front_ref.pdf
RAMA_62201_01031381419188_0011057401_0203078202_02.pdf
RAMA_62201_01031381419188_0011057401_0203078202_03.pdf
RAMA_62201_01031381419188_0011057401_0203078202_04.pdf
RAMA_62201_01031381419188_0011057401_0203078202_05.pdf
RAMA_62201_01031381419188_0011057401_0203078202_06_ref.pdf
RAMA_62201_01031381419188_0011057401_0203078202_07_lamp.pdf
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