FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya)

Setyarini, Yulia and Susan, Susan (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya). J-MACC, Journal of Management and Accounting, 3 (1). ISSN 2620-6951 (Print) | 2620-9756 (Online)

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Official URL: http://e-jurnal.unisda.ac.id/index.php/J-MACC/arti...

Abstract

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.

Item Type:	Article
Uncontrolled Keywords:	Taxpayer Understanding, Awareness, Tax Sanction, MLM Distributor and Tax Compliance Income Taxpayer Article 21
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	HROD
Depositing User:	Staff Perpustakaan Uwika
Date Deposited:	03 Feb 2023 11:24
Last Modified:	18 Apr 2023 06:53
URI:	http://repository.widyakartika.ac.id/id/eprint/3195

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