PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK CIANJUR

Nuryati, Yeti (2007) PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK CIANJUR. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

The tax is participation of contribution all society to the state that is based on each ability which can be forced to finance government activities and development, the tax of payment do not accept repayment /contribution that directly can be connected with the tax that was paid. Pursuant the Self Assessment System, taxable given freedom to calculate, to deposite and to report self obligation their taxation. As consequence from self assessment, taxable must aware about importance payment of tax. But in fact, most taxable did not aware and to be not obedient to the taxation regulation. Caused most taxable didn’t aware about importance and to be not obedient to the taxation regulation, so Kantor Pelayanan Pajak Cianjur do inspection tax. The purpose Kantor Pelayanan Pajak Cianjur do inspection tax is to increase discipline of taxable personal people, so that taxable reside in taxation law regulation. So that deviation to tax by taxable would easy to overcome by tax side influence inspection tax, to discipline of taxable personal people. The purpose of this research is to know implementation of inspection tax, implementation discipline of taxable personal people, and influence inspection tax to the discipline of taxable. In this research the writer use the quantitative descriptive analysis method where the data collection to be identified, analyzed and processed. Furthermore the data that was processed, according to the theory which studied then that is based on experiment hypothesis and also to take conclusion. Experiment of hypothesis use coefficient Rank Spearman method and coefficient determinasi. From the research of result showed the high coefficient collection Rank Spearman is 0.708 representing positive value. Inspection of tax have big influence that is in the amount of 50.12% toward discipline of taxable taxable personal people while the rest 49.88% influenced by other factors that don’t be research by writer. The factor else is able come from Kantor Pelayanan Pajak Cianjur side that not responsible, or from taxable it self, such as the taxable are not discipline and taxable are not aware and care about the tax.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/10927

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