Jurnal Ekonomi dan Manajemen
Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen

FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MENENGAH DALAM MEMENUHI KEWAJIBAN PAJAK PENGHASILAN DI KOTA SAMARINDA

Mirna Widyaningtias Putri (Universitas Muhammadiyah Kalimantan Timur, Indonesia)
Vera Anitra (Universitas Muhammadiyah Kalimantan Timur, Indonesia)

Article Info

Publish Date
03 Jul 2017

Abstract

The research objective is to determine the level of awareness and understanding of taxation Taxation on tax compliance obligations medium-sized enterprises in income tax in the city of Samarinda. The data collection is done by providing as much as 138 copies kueisoner, but only 45 copies that can be processed. Copies distributed to the finance department or medium-sized business owners in the city of Samarinda. The data obtained and analyzed using SPSS.The results showed that the level of awareness and understanding Taxation Taxation positive and significant impact on Taxation compliance.

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Journal Info
Jurnal Ekonomi dan Manajemen
Website

Abbrev

JEM

Publisher

Universitas Muhammadiyah Kalimantan Timur

Subject

Description

Focus and Scope This journal consists of three sections. Paper must be submitted according to the section Management and Bussines Scopes: Financial Management Working capital management, accounts receivable, inventory, cash budgeting, time value of money, capital market, financial performance, ...