PENGARUH SURAT HIMBAUAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada KPP Pratama Kebumen)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 1
Abstract
Taxes as one of the spearheads of the largest source of state revenues and required the participation of the community in fulfilling the obligations in the field of taxation embodied with self assessment system. Government efforts to increase state revenues through taxes must be balanced with good service to the community. This study aims to examine the effect of the appeal letter on taxpayer compliance through taxpayer awareness. To test the hypothesis, used primary data with purposive sampling method, with 95 respondents. Technique of data analysis using path analysis with letter appeal as variable (X) and awareness as intervening variable and taxpayer obedience as variable (Y). After the data in the analysis, it was found that the appeal letter positively affects the consciousness has a t-value of 11.497> t-table value of 3.10 with a significant value of 0.000. Awareness positively affects the taxpayer compliance has a t-value of 4.528> t-table value of 3.10 with a significant value of 0.000. Letter of appeal have a positive effect on taxpayer compliance has a t-value of 6.564> t-table value of 3.10 with a significant value of 0.000. Variable letter appeal to taxpayer compliance 0,563 and indirect influence of 0,504 this result indicate that appeal letter have positive effect to taxpayer compliance through awareness.
Authors and Affiliations
Dias Candrika Atma Yuliana
Keywords
Related Articles
- EP ID EP645555
- DOI 10.26460/ed_en.v1i1.469
- Views 370
- Downloads 0
PENGARUH MOTIVASI KERJADAN LINGKUNGAN KERJA TERHADAPKINERJA KARYAWAN INSTALASI PENJAMINANRSUP DR. SARDJITO YOGYAKARTA
This study aimed to explain the influence of the partial work motivation on employee performance, toexplain the influence of the partial work environment on employee performance and to explain work mo...
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP MOTIVASI KARYAWAN STASIUN METEOROLOGI KLAS II AHMAD YANI SEMARANG
This study aims to determine the effect of influence leadership style democratic , organizational culture and compensation on employee motivation Meteorological station class II Ahmad Yani. This research is a quantitativ...
pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.
This research type is quantitative research by using primary data. The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. Especially Individual Taxpayers in Rongkop Subdistrict a...
PENGARUH JUMLAH TEMPAT WISATA BARU, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN GUNUNGKIDUL TAHUN 2012-2016
The purpose of this study is to determine the effect of the number of new tourist attractions, Hotel Tax and Restaurant Tax on Local Revenue Gunungkidul Regency. Population in this research is Report of the Number of new...
PENGARUH INITUITIVE ACCURACY, TRUST,PARTICIPATION, DAN EFFORT TERHADAP SALES PERSON PERFORMANCE PRODUK PT. KIARA DI KOTA YOGYAKARTA
This study aims to determine the effect of inituitiveaccuracy, trust, participation, and effort partially to sales person performance and also simultaneouslyto sales person performancePT KIARA.This research is...