e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan, Tingkat Pendapatan Terhadap Kepatuhan Pendaftaran Nomor Pokok Wajib Pajak

Nia Audina (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)
Umi Nandiroh (Universitas Islam Malang)



Article Info

Publish Date
04 Nov 2023

Abstract

Currently, almost many employers require their employees to have a NPWP to facilitate tax administration. Having a NPWP will make it easier for us to handle administrative requests like at a bank. Several banking institutions currently require the entry of a NPWP number as one of the main requirements or supporting documentation requirements in the administration process. The aim of this research is to determine the effect of understanding taxation, education level, income level on NPWP registration compliance at the Muhammadiyah University of Malang. The type and source of data used in this research is primary data, using quantitative data. Sampling in this study was carried out using the Slovin technique. Understanding of taxation, level of education, level of income have a significant effect on Taxpayer Identification Number Registration Compliance, obtaining an F value of 5.344 with a significant value of 0.002 which is smaller than 0.05.Keywords: understanding of taxation, education level, income level, NPWP registration compliance.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...