Jurnal Kajian Akuntansi dan Auditing
Vol. 16 No. 2 (2021): Oktober 2021

PENGARUH PELAKSANAAN PENAGIHAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM

ITA MUSTIKA ITA MUSTIKA (UNIVERSITAS IBNU SINA)

Article Info

Publish Date
21 Nov 2021

Abstract

The purpose of this study is to determine the effect of the variable (X1) is the implementation of tax collection and variable (X2) that is Self Assessment System to (Y) taxpayer compliance. The object of this research is KPP Pratama Batam, which is specially in KPP Pratama area of ​​North Batam. In this research, sampling technique is done by Random Sampling method, using Solvin formula which produce 100 respondent / sample. Data analysis technique using SPSS (Statistical Package for the Social Science) version 22. The result of this research is the implementation of tax collection (X1) and self assessment system (X2) has a significant effect on taxpayer compliance (Y)

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Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...