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https://repositori.uma.ac.id/handle/123456789/11059
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DC Field | Value | Language |
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dc.contributor.advisor | Siregar, Retnawati | - |
dc.contributor.advisor | Dalimunthe, Hasbiana | - |
dc.contributor.author | Syahputra, Bagas | - |
dc.date.accessioned | 2019-11-14T04:56:15Z | - |
dc.date.available | 2019-11-14T04:56:15Z | - |
dc.date.issued | 2019-09-26 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/11059 | - |
dc.description | Penelitian ini bertujuan untuk mengetahui pengaruh reformasi administrasi perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Binjai baik secara parsial maupun simultan. Jenis data dalam penelitian ini adalah data kuantitatif dan sumber data primer. Teknik pengumpulan data dilakukan dengan kuesioner. Jumlah sampel dalam penelitian ini adalah 50 wajib pajak orang pribadi yg terdaftar di KPP Pratama Binjai dengan pengambilan sampel menggunakan metode Accidental Sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji validitas dan uji reabilitas, uji asumsi klasik, dan uji regresi linear berganda. Hasil penelitian menunjukan bahwa reformasi administrasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Binjai, pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Binjai. | en_US |
dc.description.abstract | This study aims to determine the effect of tax administration reform and tax knowledge on individual taxpayer compliance at Binjai Primary Tax Office both partially and simultaneously. The type of data in this study is quantitative data and primary data sources. The technique of data collection is done by questionnaire. The number of samples in this study were 50 individual taxpayers registered in Binjai Primary Tax Office by sampling using the Accidental Sampling method. Data analysis techniques used in this study are the validity and reliability test, the classic assumption test, and the multiple linear regression test. The results showed that tax administration reform significantly affected the compliance of individual taxpayers at Binjai Primary Tax Office, tax knowledge had a significant effect on the compliance of individual taxpayers at Binjai Primary Tax Office. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;158330055 | - |
dc.subject | reformasi administrasi perpajakan | en_US |
dc.subject | pengetahuan perpajakan | en_US |
dc.subject | kepatuhan wajib pajak | en_US |
dc.subject | pajak orang pribadi | en_US |
dc.subject | tax administration reforms | en_US |
dc.subject | tax knowledge | en_US |
dc.subject | personal tax payer complience | en_US |
dc.title | Pengaruh Reformasi Administrasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Binjai | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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158330055 - Bagas Syahputra - Fulltext.pdf | Fulltext | 6.09 MB | Adobe PDF | View/Open |
158330055 - Bagas Syahputra - Chapter IV.pdf Restricted Access | Chapter IV | 1.98 MB | Adobe PDF | View/Open Request a copy |
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