JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Vol 11, No 2 (2022): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN

DETERMINASI KESADARAN WP EMKM KOTA PONTIANAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

Khristina Yunita (Universitas Tanjungpura)
Ira Grania Mustika (Universitas Tanjungpura)
Tiya Nurfauziah (Universitas Tanjungpura)

Article Info

Publish Date
15 Dec 2022

Abstract

This study trying to analyze the determination of WP EMKM to fulfill the taxation obligation. This study consists of three independent variables and one dependent variable. The independent variables in this study are understanding of tax regulations, tax officer services, and perceptions of indirect counter-achievement. The dependent variable in this study is taxation obligation. This research uses a survey method with WP EMKM as the respondents and already have tax id number. The results of the data analysis show that knowledge and understanding of taxes, tax officers services, and perceptions of counter-performance are simultaneously influence WP EMKM to fulfill their tax obligations.

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Journal Info
JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Website

Abbrev

jaakfe

Publisher

Universitas Tanjungpura

Subject

Economics, Econometrics & Finance Social Sciences

Description

The focus and scope of this journal include research from: Financial Accounting Management Accounting Auditing Behavioral Accounting Public sector accounting Accounting Information System and other accounting related ...