Artikel Ilmiah : C1L009045 a.n. RINA KURNIASARI
| NIM | C1L009045 |
|---|---|
| Namamhs | RINA KURNIASARI |
| Judul Artikel | FACTORS AFFECTING TAX OBLIGATION FULFILLMENT OF INDIVIDUAL TAXPAYERS CONDUCTING BUSINESS AND INDEPENDENT PERSONAL SERVICES (Empirical Study In KPP Pratama Cilacap) |
| Abstrak (Bhs. Indonesia) | The purpose of this study was determine the factors that partially and simultaneously affect tax obligation fulfillment of individual taxapayers conducting business and independent personal services on study in KPP Pratama Cilacap. The variables of this study consisted of independent variables and the dependent variable. There were six independent variables. Operated is were taxpayer awareness (X1) , level of educations (X2), level of understanding / knowledge of tax regulations (X3), quality of service tax (X4), tax penalties (X5), and tax supervision (X6). The dependent variable is the fulfillment of tax obligations (Y). Population in this research was individual taxpayers conducting business activity and independent personal service listed in KPP Pratama Cilacap. The research samples were 97 respondents. This study use multiple regression with SPSS program version 17.0 to examine the influence independent variable of fulfillment of tax obligation. The result of this study showed that variable of taxpayers awareness and tax supervision have a significant influence on fulfillment of tax obligations. Meanwhile, four other variables of level of education, level of understanding / knowladge of tax regulation, quality of service tax, tax penalties do not have significant influence on fulfillment of tax obligation. |
| Abtrak (Bhs. Inggris) | The purpose of this study was determine the factors that partially and simultaneously affect tax obligation fulfillment of individual taxapayers conducting business and independent personal services on study in KPP Pratama Cilacap. The variables of this study consisted of independent variables and the dependent variable. There were six independent variables. Operated is were taxpayer awareness (X1) , level of educations (X2), level of understanding / knowledge of tax regulations (X3), quality of service tax (X4), tax penalties (X5), and tax supervision (X6). The dependent variable is the fulfillment of tax obligations (Y). Population in this research was individual taxpayers conducting business activity and independent personal service listed in KPP Pratama Cilacap. The research samples were 97 respondents. This study use multiple regression with SPSS program version 17.0 to examine the influence independent variable of fulfillment of tax obligation. The result of this study showed that variable of taxpayers awareness and tax supervision have a significant influence on fulfillment of tax obligations. Meanwhile, four other variables of level of education, level of understanding / knowladge of tax regulation, quality of service tax, tax penalties do not have significant influence on fulfillment of tax obligation. |
| Kata kunci | Taxapayer Awareness, Level of Education, Level of Understanding / Knowladge of Tax Regulation, Quality of Service Tax, Tax Penalties, Tax Supervision, Fulfillment of Tax Obligations, |
| Pembimbing 1 | Drs. Agung Praptapa, MBA, Ak |
| Pembimbing 2 | Dr. Margani Pinasti, M.si, Ak |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 110 |
| Tgl. Entri | 2015-02-20 11:55:47.032595 |