Analisis Faktor-Faktor Yang Mempengaruhi Pencapaian Target Penerimaan Pajak Penghasilan Orang Pribadi Di Kantor Pelayanan Pajak Pratama Cilandak

Simpatika, Yunica Dwi (2014) Analisis Faktor-Faktor Yang Mempengaruhi Pencapaian Target Penerimaan Pajak Penghasilan Orang Pribadi Di Kantor Pelayanan Pajak Pratama Cilandak. S1 thesis, STIE Indonesia Banking School.

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Abstract

Tax is a income owned by the government to cover all the expenses in Indonesia. Achievement of the budget(target)of tax revenue can be realized by implementing an effective tax administration and tax compliance. This study aimed tosee whether the tax payer awareness and tax audit has an influence on th eachievement optimal target of personal income tax by Kantor Pelayanan Pajak Pratama Cilandak. The Study is applying purposive Sampling method. The analytical method used multiple linear regression. The resultsT-test, show that tax payers awareness have a significant impact and tax audit has a positive effect and no significant. F-test show,tax payers awareness and tax audit simultaneously significantly affect the achievement of optimal tax revenue target. The results can conclude that the tax payer awareness and tax audit can explaned about 41,2% and affected by other variabel 58,8%. Keywords: taxpayers awareness, tax audit, personal income tax.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 17 Nov 2020 06:47
Last Modified: 19 Jul 2024 07:23
URI: http://repository.ibs.ac.id/id/eprint/803

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