Path: Top > Journal Politeknik Negeri Bandung > Jurusan Administrasi Niaga > TATA NIAGA > Volume II Nomor 3 April 2002
Pengaruh Persepsi Wajib Pajak Badan Mengenai Undang-Undang Pajak Penghasilan terhadap Pelaksanaan Sistem Self Assessment (Survei pada 23 BUMS di Kabupaten Tasikmalaya, Ciamis, dan Garut)
Oleh : Kartawan ; Dedi Kusmayadi
Dibuat : 2013-03-05, dengan 0 file
Keyword : wajib pajak, undang-undang pajak, sistem self-assesment
The objective of the research is to see what formed perception factors giving largest influences in forming corporate tax payers perceptions, to find out how it influences perception variables corporate tax payers BUMS about income tax laws with respect to Self Assessment System implementation. It consist of two hypothesis for each corporate tax payers. Statistical test, the first hypothesis uses Path Analysis, the second hypothesis uses Simple Regression. Questionnaires consisted of X and Y variables were distributed to KPP Tasikmalaya. The likert scale questions starting from strongly agree up to strongly disagree were used in this research. The result of the analysis revealed: a) The three variables (learning, motivation, personality) had positive influences on formed perception of tax payer BUMS; b) BUMS the perceptions of corporate tax payers with respect to self assessment system implementation had positive influences.
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| Properti | Nilai Properti |
|---|---|
| ID Publisher | JBPTPPOLBAN |
| Organisasi | |
| Nama Kontak | Erlin Arvelina |
| Alamat | Jl. Trsn. Gegerkalong Hilir Ds. Ciwaruga |
| Kota | Bandung |
| Daerah | Jawa Barat |
| Negara | Indonesia |
| Telepon | 022 201 3789 ext. 168, 169, 239 |
| Fax | 022 201 3889 |
| E-mail Administrator | erlin.arvelina@polban.ac.id |
| E-mail CKO | erlin.arvelina@polban.ac.id |
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