Text

PENGARUH PERILAKU DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP KEWAJIBAN PERPAJAKAN PADA KPP KAREES KIARACONDONG BANDUNG

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACK Influence The Behavior and The Individual Taxpayer Compliance to Tax Obligations on KPP Karees Kiara Condong Bandung . By: Elfrando Harianja This study aims to determine how to influence the behavior of the tax obligation, the effect of compliance with tax obligations, and influence behavior and compliance with tax obligations . This research was conducted with descriptive method , where data obtained by collecting, analyzing, presenting the data, and provide a fairly clear picture of the object of research. Data were analyzed to be concluded. Data collection techniques used were through questionnaires to the taxpayer listed on KPP Karees Kiara Condong. The data is then analyzed using a correlation coefficient, hypothesis testing, and the coefficient of determination . Based on this research, it was found partially affect the behavior of the tax obligation to the value of r = 0.634, (8.007) and (1.661) and the coefficient of determination of 40.2 % . These results indicate that the hypothesis accepted and rejected. Compliance also has a partial effect on the tax obligation to the value of r = 0.688, (9.436) and (1.661) and the coefficient of determination of 47.3%. These results indicate that the hypothesis accepted and rejected. Simultaneously, behavior and compliance with tax obligations have a influence simultanly on the value of r = 0.727, (41.69) and (3.09), and the coefficient of determination of 57.8%. With this it can be concluded that the behavior and tax payers compliance have an influence on tax obligations.