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All Journal SEIKO : Journal of Management & Business Jurnal Bisnis Darmajaya Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia International Journal of Management Research and Economics Indonesian Journal of Education (INJOE) INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Internasional
Rasty Yulia
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Bisnis Darmajaya

 1 
IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.946 KB) | DOI: 10.30873/jbd.v6i1.1926

Abstract

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.
Co-Authors Abdul Rasyid5 Al- Amin Ana Susi Mulyani Arief Yanto Rukmana Dharnita Chandra Erwanto Erwanto Fachrurazi Fiesty Utami Floribertha Lake Harun Samsuddin Heny Herawati Herlinda Herlinda Hertia Hertya Andriani Hesti Widi Astuti Indra Kertati Irma M Nawangwulan Kasman, Yorman Lince Bulutoding Muhsin Efendi Nanny Mayasari Nur Rahmah Sari Ratri Candrasari Rina Milyati Yuniastuti Samuel PD Anantadjaya Soni Suharmono Syamsu Rijal Titis Nistia Sari Vinno P. Manoppo Wahyu Wirasati Zulqarnain Zulqarnain