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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi SENMEA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Agregat: Jurnal Ekonomi dan Bisnis

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Penyebab Wajib Pajak Tidak Patuh Dewi Pudji Rahayu
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.245 KB) | DOI: 10.22236/agregat_vol2/is2pp231-246

Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.
Co-Authors Aisah Amalia Rizki Andika Bagus Pambudi Enong Muiz Jundi Arrasid Meita Larasati Mila Septiana Nurus Shobah Akmaliyah Rema Rismaya Fitria Resti Sintya Sari Zulpahmi Zulpahmi