Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Terhadap Pelaksanaan Program Pengungkapan Sukarela (PPS) Pada KPP Pratama Rungkut Surabaya

Yunita, Asmiasih (2023) Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Terhadap Pelaksanaan Program Pengungkapan Sukarela (PPS) Pada KPP Pratama Rungkut Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyse the effects of Tax Knowledge, Taxpayer Awareness, and Taxpayer Compliance with the Voluntary Disclosure Programme (PPS) at KPP Pratama Rungkut Surabaya. The population used in this study is made up of individual taxpayers who take part in the Voluntary Disclosure Programme (PPS) at KPP Pratama Rungkut Surabaya. By using a simple random sampling technique, the total sample in this study was 96 individual taxpayers. The method used in this study was multiple linear regression analysis using SPSS. The results of this study indicate that Taxpayer Knowledge and awareness have no effect on the implementation of the Voluntary Disclosure Programme (PPS), while Taxpayer compliance has an effect on the implementation of the PPS. Keywords: Tax Knowledge; Taxpayer Awareness; Taxpayer Compliance, PPS

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAndayani, SariNIDN0011106708sariandayani.ak@upnjatim.ac.id
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Asmiasih Yunita
Date Deposited: 29 Jan 2024 07:31
Last Modified: 29 Jan 2024 07:31
URI: http://repository.upnjatim.ac.id/id/eprint/17017

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