PENGARUH KEBIJAKAN PEMBINAAN PAJAK 2015 PMK 91 TERHADAP KEPATUHAN WAJIB PAJAK BADAN MELALUI SELF ASSESMENT SYSTEM (Studi Empiris Pada KPP Pratama Karanganyar)

KLAU, EMILIA GONCALVES (2016) PENGARUH KEBIJAKAN PEMBINAAN PAJAK 2015 PMK 91 TERHADAP KEPATUHAN WAJIB PAJAK BADAN MELALUI SELF ASSESMENT SYSTEM (Studi Empiris Pada KPP Pratama Karanganyar). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The aim of this study are to determine the effect of sunset policy 2015 Minister Of Finance Decree No 91 on corporate taxpayer’s compliance through self assessment system which has been applied by STO karanganyar. The population of this study are all corporate tax payer that listen in STO karanganyar. Total of the population are 8.644. the samples of this study are 99 respondent thet selected by purposive sampling. The method use in this study is primary data and analysis technigue used multilevel hierarchy by SPSS version 15. The result of this study are: 1) the tax policy significantly affect on the taxpayer’s compliance. 2) the tax policy significantly affect on the taxpayer’s compliance. 3) the self assessment system significantly affect on the taxpayer’s compliance. 4) the self assessment system perfectly mediate the relationship between tax policy and taxpayer’s compliance. Keyword : Tax policy, self assessment system, taxpayer’s compliance

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax policy, self assessment system, taxpayer’s compliance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:26
Last Modified: 10 Oct 2019 08:26
URI: http://repository.setiabudi.ac.id/id/eprint/1889

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