Fernanda, Avia Moritz (2023) PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PPH PASAL 21 PADA KPP PRATAMA SURABAYA SELATAN. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study aims to examine the effect of tax knowledge and taxpayer awareness on taxpayer compliance with Article 21 Income Tax at KPP Pratama South Surabaya. This research method uses a descriptive quantitative method. The sampling technique uses a census technique. The population in this study were all taxpayers of Article 21 Income Tax. This study used 2 independent variables, namely tax knowledge (X1) and taxpayer awareness (X2), as well as the dependent variable, namely taxpayer compliance (Y). The results of this study indicate that partially the variables of tax knowledge and taxpayer awareness have a significant and positive effect on taxpayer compliance with Article 21 Income Tax, and simultaneously the variables of tax knowledge and taxpayer awareness have a significant and positive effect on taxpayer compliance with Income Tax Article 21. The results Dominant research on taxpayer compliance with Article 21 Income Tax is the variable of taxpayer awareness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Knowledge, Taxpayer Awareness, Taxpayer Compliance |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 12 Aug 2024 03:37 |
| Last Modified: | 12 Aug 2024 03:37 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2651 |
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