PENGARUH TINGKAT KEPATUHAN AUDITEE TERHADAP PENERIMAAN PPh 22 PADA KANWIL DIRJEN BEA CUKAI SUMSEL

Yeni Ernawati, M.Pd., Yeni Ernawati, M.Pd. (2022) PENGARUH TINGKAT KEPATUHAN AUDITEE TERHADAP PENERIMAAN PPh 22 PADA KANWIL DIRJEN BEA CUKAI SUMSEL. PENGARUH TINGKAT KEPATUHAN AUDITEE TERHADAP PENERIMAAN PPh 22 PADA KANWIL DIRJEN BEA CUKAI SUMSEL.

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Abstract

This study analyzes the affectation of auditees level compliance on income tax no.22 at Regional Office of Dirjen Bea Cukai South Sumatra. Data are secondary data. It was collected from Regional Office of Dirjen Bea Cukai South Sumatra. Researcher used quantitative analysis method , a simple regression formula Y = a + bX. The result shows that the level of compliance is relatively low because less than 50% auditees are not obedient categorize. Moreover, necessity test for regression analyze have convinced the regression analyze. Result of analysis in this study show that auditees level compliance has a positive and significant influence on income tax.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Edi Surya Negara
Date Deposited: 16 Jun 2022 15:59
Last Modified: 16 Jun 2022 15:59
URI: http://eprints.binadarma.ac.id/id/eprint/11750

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