FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK

D. Rahayu
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引用次数: 8

Abstract

The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta Kebayoran Dua Tax Office. Results of this research are that tax knowledge of tax payers, tax spent tranparency, and tax fairness have significant effect toward voluntary compliance partially and together.
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影响纳税人自愿服从的因素
这项研究的目的是寻找影响自愿遵守的因素。这些因素包括税收知识、税收支出透明度和税收公平。本研究的样本是每月在雅加达Kebayoran Dua税务办公室提交纳税申报表的个人纳税人。研究结果表明,纳税人的税收知识、税收支出透明度和税收公平对自愿纳税有部分和共同的显著影响。
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