UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, KONDISI KEUANGAN DAN PERSEPSI PADA KASUS KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK. PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, KONDISI KEUANGAN DAN PERSEPSI PADA KASUS KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK.
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Abstract
This study is to determine the effect of knowledge and understanding of tax regulations, financial conditions and perceptions on corruption cases on taxpayer compliance. The data used are primary data obtained from questionnaire. The method used in sampling is the purposive sampling method. The technique used is multiple linear regression analysis to do validity test, reliability test and classical assumption test using SPSS. The results showed that there were (1) positive and significant influence of knowledge and understanding of tax regulations on tax compliance; (2) there are positive and significant effects of financial conditions on taxpayer compliance; (3) there is a negative and insignificant effect of perception on corruption cases on taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:13 |
| Last Modified: | 21 Jun 2022 05:13 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13828 |
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