Skripsi

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK BADAN DI KABUPATEN OGAN KOMERING ULU

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Penilaian

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This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own businesses or corporations in the Ogan Komering Ulu Regency area. This study is quantitative in nature, where the generated data will be in numerical form. The analysis of the data obtained is conducted using IBM SPSS Statistics 29 software. Data analysis techniques include descriptive statistical analysis with validity and reliability tests. For hypothesis testing, the used methods are the coefficient of determination (R2) and partial significance test (t-test). The research results indicate that attitude (X1) has a positive and significant effect on taxpayer compliance (Y). Subjective norm (X2) has a positive and significant effect on taxpayer compliance (Y). Behavioral control (X3) has a positive and significant effect on taxpayer compliance (Y). Financial condition (X4) has a positive and significant effect on taxpayer compliance (Y).

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407001510	T137850	T1378502023	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1378502023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xvii, 100 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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