Journal of Accounting and Investment
Vol 15, No 1: January 2014

Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak

Afrizal Tahar (Universitas Muhammadiyah Yogyakarta)
Arnain Kartika Rachman (Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
30 Mar 2016

Abstract

This study aims to analyze the Influence of Internal Factors and External Factors on Taxpayer Compliance. Internal factors such as religious understanding and awareness, while external factors that corruption committed by unscrupulous tax, public services, and advertising. Objects in this study is Jebres Surakarta and research subject is an individual taxpayer. This study has a sample of 57 respondents to the taking of convenience. The analytical tool used SPSS 19.0. Based on the analysis conducted, the results showed that influence awareness of tax compliance and the other factors such as; corruption committed by unscrupulous tax, religious understanding, public services, and advertising does not affect tax compliance.

Copyrights © 2014






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...