BJRA (Bongaya Journal of Research in Accounting)
Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting

MENELAAH PERILAKU KEPATUHAN WAJIB PAJAK YANG TERDAFTAR PADA KPP PRATAMA PALU

Eka Indriyani MS (Fakultas Ekonomi dan Bisnis Islam, UIN Alauddin Makassar)
Herliana Herliana (Fakultas Ekonomi, STIE Panca Bhakti Palu)



Article Info

Publish Date
31 May 2020

Abstract

As assets that encourage tax revenue growth in the country, taxpayers have different views on will, desire, and freedom factors, which affect their daily behavior. Taxpayers are given a policy of implementing a self-assessment system as a form of independent implementation of tax obligations, but do not deviate from tax legislation. This research contributes to compliance by taxpayers registered with KPP Pratama Palu in central Sulawesi. The predictive factors are the views on tax corruption and tax avoidance after sampling by using 44 samples obtained by the Slovin formula and using multiple regression analysis. The results show that all exogenous variables partially and simultaneously improve taxpayer compliance. This shows that all factors affecting the tax compliance variables registered with the Palu Primary Taxation Bureau have their role.

Copyrights © 2020






Journal Info

Abbrev

BJRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM ...