Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen
Vol 4 No 2 (2017): Jurnal Riset Manajemen Juli 2017

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

Wibisono, Arif Fajar (Unknown)
Kusuma N, Yudha Catur (Unknown)

Article Info

Publish Date
06 Jul 2017

Abstract

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

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Journal Info
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen
Website

Abbrev

jrm

Publisher

Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Manajemen terbit pada bulan Mei 2014. Jurnal ini diterbitkan sebagai media komunikasi yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang manajemen. Publikasi dilakukan setahun dua kali yaitu pada ...