Karima, Aliza (2024) Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Jombang. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Factors that can affect individual taxpayer compliance in Jombang Regency examined in this study include understanding tax regulations, individual taxpayer awareness, appropriateness of tax rates, use of tax applications, and service quality. The population in this study were individual taxpayer s registered at the Jombang Regency Primary Tax Service Office. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The number of samples used in the study was obtained through the calculation of the slovin formula with the results of the calculation of 100 respondents. This type of research is quantitative research using Partial Least Square (PLS) as a statistical test tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance, individual taxpayer's awareness influences individual taxpayer's compliance, suitability of tax rates influences individual taxpayer compliance, use of tax applications does not influence individual taxpayers compliance, and service quality influences individual taxpayers compliance.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Aliza Karima | ||||||||||||
| Date Deposited: | 26 Jun 2024 04:26 | ||||||||||||
| Last Modified: | 26 Jun 2024 04:26 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24817 |
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