Pengaruh Pengetahuan Akuntansi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan 2018)

  • Ryan Dwi Nugroho STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
  • Muchamad Taufiq STIE Widya Gama Lumajang
Keywords: taxpayer compliance, knowledge of taxation accounting, and taxpayer awareness

Abstract

Although the number of taxpayers from year to year increases but there are obstacles that can hamper efforts to increase tax ratio, the obstacle is tax compliance (tax compliance). But most of the research that has been done tends only to examine taxpayer compliance for Land and Building Tax (PBB) only. his study examines the level of WP OP compliance in the extension service and taxation consultation office using several variables that have also been used in previous research such as (1) the influence of Tax Knowledge on Taxpayer Compliance (2) Taxpayers Awareness, and (3) Taxpayer Compliance . WP to the knowledge of taxation accounting, the attitude of WP on awareness of WP and the attitude of WP on taxpayer compliance. This variable is chosen because it tends to be more compatible with WP OP than variables that have also been used in research on WP PBB. The purpose of this study is to analyze the influence of WP attitudes on knowledge accounting taxation, attitude WP on awareness WP and attitude WP on taxpayer compliance.

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Published
2019-06-27
Section
Articles